N152976 N1 Ruling Active

The tariff classification of a costume from China.

Issued March 31, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.3070

Headings: 6114

Product description

The submitted sample, item PT57866, Halloween Toddler Chick Rider costume, is made of polyester plush knit fabric. The costume is a representation of a chicken with the wearer becoming a rider; children place their legs in the costume’s hind legs and secure the costume with the foot stirrups and adjustable textile shoulder straps. The costume features a chicken face, beak, wings and tail. The head, front legs and portions of the torso are stuffed to give shape to the costume. The costume is durable and well made with sturdy seams and styling.

CBP rationale

The applicable subheading for the Halloween Toddler Chick Rider costume will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’.

Full text

N152976 March 31, 2011 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Cherry Lin Tom’s Toy international (HK) Ltd. Room 604-6, Concordia Plaza 1 Science Museum Road TST east Kowloon Hong Kong RE: The tariff classification of a costume from China. Dear Ms. Lin: In your letter dated March 9, 2011 you requested a tariff classification ruling. The submitted sample, item PT57866, Halloween Toddler Chick Rider costume, is made of polyester plush knit fabric. The costume is a representation of a chicken with the wearer becoming a rider; children place their legs in the costume’s hind legs and secure the costume with the foot stirrups and adjustable textile shoulder straps. The costume features a chicken face, beak, wings and tail. The head, front legs and portions of the torso are stuffed to give shape to the costume. The costume is durable and well made with sturdy seams and styling. The applicable subheading for the Halloween Toddler Chick Rider costume will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9 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 the 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 the National Import Specialist Kimberly Praino at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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