K87177 K8 Ruling Active

The tariff classification of a costume from China.

Issued July 7, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6211.43.0060, 6204.63.3530

Headings: 6211, 6204

Product description

The submitted sample is a unisex child’s Chinese Costume consisting of a blouse and trousers made of woven polyester fabric. The piping trimmed blouse has short sleeves, a slit on each side at the bottom, two pockets below the waist, a mandarin collar and a full front opening with frog closures. The trousers have a tunneled waistband with double stitching and piping at the bottom. The costume is well-made. The Chinese Costume consist(s) of two or more garments. 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 blouse will be 6211.43.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers, Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. The applicable subheading for the trousers will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’… trousers…Trousers…Of synthetic fibers: Other: Other: Other: Other: Other, Trousers and breeches: Girls’.

Full text

NY K87177 July 7, 2004 CLA-2-62:RR:NC:3:353 K87177 CATEGORY: Classification TARIFF NO.: 6211.43.0060, 6204.63.3530 Ms. Fanny Wong Fanny’s Play House Inc. 79-H Express St. Plainview, NY 11803 RE: The tariff classification of a costume from China. Dear Ms. Wong: In your letter dated June 10, 2004 you requested a classification ruling. The submitted sample is a unisex child’s Chinese Costume consisting of a blouse and trousers made of woven polyester fabric. The piping trimmed blouse has short sleeves, a slit on each side at the bottom, two pockets below the waist, a mandarin collar and a full front opening with frog closures. The trousers have a tunneled waistband with double stitching and piping at the bottom. The costume is well-made. The Chinese Costume consist(s) of two or more garments. 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 blouse will be 6211.43.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers, Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. The duty rate will be 16% ad valorem. the textile category is 641. The applicable subheading for the trousers will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’… trousers…Trousers…Of synthetic fibers: Other: Other: Other: Other: Other, Trousers and breeches: Girls’." The duty rate will be 28.8% ad valorem. The textile category is 648. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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

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