K89852 K8 Ruling Active

The tariff classification of a child’s costume from China or Sri Lanka.

Issued October 8, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6210.40.3000

Headings: 6210

Product description

The sample will be returned to you as requested. The submitted sample, article 134, is a well-made police officer costume. The garment is composed of woven 50% polyester/50% nylon fabric coated with PVC compact plastic material that completely obscures the underlying fabric. The police officer costume jacket has short sleeves, a small collar, two pockets below the waist and a full front hook and loop closure that closes left over right. There is textile piping around the garment.

CBP rationale

The applicable subheading for the police officer costume, article 134, will be 6210.40.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of heading 5602, 5603, 5903, 5906 or 5907: Other men’s and boy’s garments: Of man-made fibers.

Full text

NY K89852 October 8, 2004 CLA-2-62:RR:NC:3:353 K89852 CATEGORY: Classification TARIFF NO.: 6210.40.3000 Mr. Richard Wadiri Naito Design Int’l. Co. Ltd. 900 Livingston Ave. North Brunswick, NJ 08902 RE: The tariff classification of a child’s costume from China or Sri Lanka. Dear Mr. Wadiri: In your letter dated September 29, 2004 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, article 134, is a well-made police officer costume. The garment is composed of woven 50% polyester/50% nylon fabric coated with PVC compact plastic material that completely obscures the underlying fabric. The police officer costume jacket has short sleeves, a small collar, two pockets below the waist and a full front hook and loop closure that closes left over right. There is textile piping around the garment. The applicable subheading for the police officer costume, article 134, will be 6210.40.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of heading 5602, 5603, 5903, 5906 or 5907: Other men’s and boy’s garments: Of man-made fibers. Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.” The rate of duty will be 3.8% ad valorem 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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