L81890 L8 Ruling Active

The tariff classification of four costumes from Indonesia.

Issued January 31, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3055

Headings: 6110

Product description

As requested, the samples will be returned to you. You have submitted four samples. Style 5610 Simba Plush Costume, Style 5619 Tigger Plush Costume, Style 5620 Eeyore Plush Costume and 5628 Sulley Plush Costume are toddler and children’s costumes. All styles are sleeveless pullovers with a hood that represents a different character. The pullovers are of plush knit man-made fiber fabric. The pullovers have styling features, finished necklines and edges.

CBP rationale

The applicable subheading for all styles will be 6110.30.3055 Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other: women’s or girls’.

Full text

NY L81890 January 31, 2005 CLA-2-61:RR:NC:3:353 L81890 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Anna Maria Salas Rogalski Disguise 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of four costumes from Indonesia. Dear Ms. Salas Rogalski: In your letter dated January 10, 2005, you requested a classification ruling. As requested, the samples will be returned to you. You have submitted four samples. Style 5610 Simba Plush Costume, Style 5619 Tigger Plush Costume, Style 5620 Eeyore Plush Costume and 5628 Sulley Plush Costume are toddler and children’s costumes. All styles are sleeveless pullovers with a hood that represents a different character. The pullovers are of plush knit man-made fiber fabric. The pullovers have styling features, finished necklines and edges. The applicable subheading for all styles will be 6110.30.3055 Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other: women’s or girls’. The duty rate will be 32 percent 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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