L84224 L8 Ruling Active

The tariff classification of an adult costume from China.

Issued May 6, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6113.00.9086

Headings: 6113

Product description

The sample will be returned to you as requested. The submitted sample, style 4814, Hellion Robe Costume is a cape composed of knit polyester fabric coated on the outer surface with PVC that completely obscures the underlying fabric. The full-length garment has a full front opening, large collar with metal grommets and a tie made of piping at the neck. The costume is well made with finished edges, neck and embellishments.

CBP rationale

The applicable subheading for the Hellion Robe Costume Cape will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTS), which provides for "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Women’s or girls.

Full text

NY L84224 May 6, 2005 CLA-2-62:RR:TA:N3:353 L84224 CATEGORY: Classification TARIFF NO.: 6113.00.9086 Ms. Leah C. Navidad Disguise Inc. 11906 Tech Center CT Poway, CA 92064 RE: The tariff classification of an adult costume from China. Dear Ms. Navidad: In your letter dated April 13, 2005 you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style 4814, Hellion Robe Costume is a cape composed of knit polyester fabric coated on the outer surface with PVC that completely obscures the underlying fabric. The full-length garment has a full front opening, large collar with metal grommets and a tie made of piping at the neck. The costume is well made with finished edges, neck and embellishments. The applicable subheading for the Hellion Robe Costume Cape will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTS), which provides for "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Women’s or girls." The duty rate will be 7.1% 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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