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The tariff classification of a child’s unisex costume from Korea, Indonesia, China and Thailand.
Issued November 17, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N190935 (November 17, 2011)
Tariff classification
HTS codes: 6114.30.3054
Headings: 6114
Product description
The sample will be returned to you as requested. The submitted sample, identified as style F50605B, Horse Costume, is a child-sized jumpsuit-style garment constructed primarily of knitted polyester fabric. The long-sleeved garment has multiple panels, raglan sleeves, a pouch, a sewn-on tail and an attached hood that resembles a horse. A small stuffed horse is sewn on to the garment and appears to sit in the pouch. It also features a well-made neck, sturdy seams, finished edges and a full front zippered closure.
CBP rationale
The applicable subheading for the Horse Costume will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other.
Full text
N190935 November 17, 2011 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3054 Mr. Jung Choi Windsor Toys, Inc. Division of Chosun International, Inc. P.O. Box 5156 Old Bridge, NJ 08857 RE: The tariff classification of a child’s unisex costume from Korea, Indonesia, China and Thailand. Dear Mr. Choi: In your letter dated October 26, 2011, you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, identified as style F50605B, Horse Costume, is a child-sized jumpsuit-style garment constructed primarily of knitted polyester fabric. The long-sleeved garment has multiple panels, raglan sleeves, a pouch, a sewn-on tail and an attached hood that resembles a horse. A small stuffed horse is sewn on to the garment and appears to sit in the pouch. It also features a well-made neck, sturdy seams, finished edges and a full front zippered closure. The applicable subheading for the Horse Costume will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other." The duty rate will be 14.9 percent ad valorem. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”). 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 National Import Specialist Kimberly Praino at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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