N030640 N0 Ruling Active

The tariff classification of an adult costume from China.

Issued July 1, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7117.19.9000, 6204.53.3010, 6211.43.0091

Headings: 6211, 6204, 7117

Product description

The samples will be returned to you. The submitted sample, Style 35001 Bijou Southern Belle Costume consists of a top, skirt and shoe clips. The corset-style garment and skirt are made of woven 100% polyester. The corset-style top has a scoop neckline trimmed with lace-like fabric, ribbon lacing at the back and is styled to a point at the front bottom. It does not provide any support. The skirt has an elasticized waistband and a bottom trimmed with lace-like fabric and two fabric flowers. The shoe clips are made with a flower and feathers.

CBP rationale

The applicable subheading for the corset-like garment will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers, Other. The applicable subheading for skirt will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits,…skirts…(other than swimwear): Skirts and divided skirts: Of synthetic fibers: Other: Other, Girls’. The applicable subheading for the shoe clips will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other.

Full text

N030640 July 1, 2008 CLA-2-62:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6211.43.0091, 6204.53.3010, 7117.19.9000 Ms. Helen Cooper Original Concepts Inc. 701 E. 3rd St., Suite 130 Los Angeles, CA 90013 RE: The tariff classification of an adult costume from China. Dear Ms. Cooper: In your letter dated June 9, 2008, on behalf of Smiffys and BUYSEASONS, you requested a classification ruling. The samples will be returned to you. The submitted sample, Style 35001 Bijou Southern Belle Costume consists of a top, skirt and shoe clips. The corset-style garment and skirt are made of woven 100% polyester. The corset-style top has a scoop neckline trimmed with lace-like fabric, ribbon lacing at the back and is styled to a point at the front bottom. It does not provide any support. The skirt has an elasticized waistband and a bottom trimmed with lace-like fabric and two fabric flowers. The shoe clips are made with a flower and feathers. The applicable subheading for the corset-like garment will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers, Other." The duty rate will be 16% ad valorem. The textile category designation is 659. The applicable subheading for skirt will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits,…skirts…(other than swimwear): Skirts and divided skirts: Of synthetic fibers: Other: Other, Girls’." The duty rate will be 16% ad valorem. The textile category is 642. The applicable subheading for the shoe clips will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other." The rate of duty will be 11% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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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