The tariff classification of an adult costume from Mexico.
Issued January 31, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.30.3035, 6117.80.9540, 6104.53.2020
Product description
The sample will be returned to you as requested. The submitted sample, style 1187 is a Ol’ West Cowgirl Costume consisting of well made vest, skirt and cuffs. The vest is made from knit 100% polyester fabric and the skirt and cuffs are made of warp knit 100% polyester fabric. The vest has a finished neck and edges except for the arm holes and a full front opening without a closure. The skirt has sewn-on fringe at the bottom, faux pockets and a finished waist with a hook and loop side closure with a tie. The cuffs have sewn-on fringe. The Ol’ West Cowgirl Costume , style 1187, consists of two garments, a vest and skirt. Note 13 of Section XI, of the HTSUSA, requires that the textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles that may be packaged with the garments must also be classified separately.
CBP rationale
The applicable subheading for the vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters…(vests)…knitted or crocheted: Other: Other: Other, Other: Vests, other than sweater vests: Women’s or girls’. The applicable subheading for the skirt will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Women’s. The applicable subheading for the cuffs will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted…Other accessories: Other: Other, Of man-made fibers: Other.
Full text
NY J80333 January 31, 2003 CLA-2-61:RR:NC:3:353 J80333 CATEGORY: Classification TARIFF NO.: 6110.30.3035, 6104.53.2020, 6117.80.9540 Ms. Anna Maria Salas Rogalski Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of an adult costume from Mexico. Dear Ms. Rogalski: In your letter dated January 16, 2003, you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style 1187 is a Ol’ West Cowgirl Costume consisting of well made vest, skirt and cuffs. The vest is made from knit 100% polyester fabric and the skirt and cuffs are made of warp knit 100% polyester fabric. The vest has a finished neck and edges except for the arm holes and a full front opening without a closure. The skirt has sewn-on fringe at the bottom, faux pockets and a finished waist with a hook and loop side closure with a tie. The cuffs have sewn-on fringe. The Ol’ West Cowgirl Costume , style 1187, consists of two garments, a vest and skirt. Note 13 of Section XI, of the HTSUSA, requires that the textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles that may be packaged with the garments must also be classified separately. The applicable subheading for the vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters…(vests)…knitted or crocheted: Other: Other: Other, Other: Vests, other than sweater vests: Women’s or girls’.” The general duty rate will be 32.2% ad valorem. The textile category designation is 659. The applicable subheading for the skirt will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Women’s.” The general duty rate will be 16.1% ad valorem The textile category designation is 642. The applicable subheading for the cuffs will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted…Other accessories: Other: Other, Of man-made fibers: Other. The general rate of duty will be 14.7% ad valorem. The textile category designation is 659. Based upon international textile trade agreements products of Mexico are not subject to quota and the requirement of a visa. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a weighted vest from Taiwan
The tariff classification of a unisex vest from China
The tariff classification of a men’s woven jacket and a women’s knit vest from Vietnam
The tariff classification of knit sleeve protector from Pakistan
The tariff classification of a women’s cardigan and a jacket expander panel from Turkey
The tariff classification of combination runner’s vest/hydration unit from Vietnam and China
The tariff classification of women’s jackets and a vest from Vietnam and China
The tariff classification and country of origin of a women’s jacket; 19 CFR 102.21(c)(4)
The tariff classification of costumes from China, Vietnam, Taiwan and India
The tariff classification of pirate costumes from China, Taiwan, India, and Vietnam
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →