N102680 N1 Ruling Active

The tariff classification of a unisex costume from China, Taiwan, India and Vietnam.

Issued May 18, 2010 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. Style 5938 Hot Dog Child Costume and Style 5496 Hot Dog Adult Costume are made of knit 100 percent polyester fabric bonded to a foam material. The garment resembles a frankfurter in a bun and fits over the head and has an opening for the face and arms. The costume is well made with styling, sturdy neck and seams and finished edges.

CBP rationale

The applicable subheading for the Hot Dog Costume, Styles 5938 Child Size and 5496 Adult Size will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), 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

N102680 May 18, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6113.00.9086 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, New York 11514 RE: The tariff classification of a unisex costume from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated April 21, 2010, you requested a tariff classification ruling. The sample will be returned to you. Style 5938 Hot Dog Child Costume and Style 5496 Hot Dog Adult Costume are made of knit 100 percent polyester fabric bonded to a foam material. The garment resembles a frankfurter in a bun and fits over the head and has an opening for the face and arms. The costume is well made with styling, sturdy neck and seams and finished edges. The applicable subheading for the Hot Dog Costume, Styles 5938 Child Size and 5496 Adult Size will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Women’s or girls’.” The rate of duty will be 7.1 percent 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/. 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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