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The tariff classification of an adult unisex costume from China.
Issued June 2, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N104335 (June 2, 2010)
Tariff classification
HTS codes: 6110.30.3059
Headings: 6110
Product description
The sample will be returned to you. The Wolf Shirt Costume is made of knit 70 percent polyester/30 percent acrylic fabric. The pullover has a shirt collar, long sleeves with an overlay of tattered fabric, a jewel neckline with elastic at the back and long pile fabric at the front and back resembling hair such as that of a wolf or primate. The costume is well made with styling, finished neck, sturdy seams and hemmed edges.
CBP rationale
The applicable subheading for the Article: Wolf Shirt Costume pullover/shirt will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Women’s or girls’ : Other.
Full text
N104335 June 2, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Mannie Burk Singh Universal Networks, Inc. P.O. Box 66571 A.M.C. O’Hare Chicago, Illinois 60666-0571 RE: The tariff classification of an adult unisex costume from China. Dear Mr. Burk: In your letter dated April 21, 2010, on behalf of Zagone Studios LLC, you requested a tariff classification ruling. The sample will be returned to you. The Wolf Shirt Costume is made of knit 70 percent polyester/30 percent acrylic fabric. The pullover has a shirt collar, long sleeves with an overlay of tattered fabric, a jewel neckline with elastic at the back and long pile fabric at the front and back resembling hair such as that of a wolf or primate. The costume is well made with styling, finished neck, sturdy seams and hemmed edges. The applicable subheading for the Article: Wolf Shirt Costume pullover/shirt will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Women’s or girls’ : Other." The duty rate will be 32 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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