The tariff classification of an infant’s costume from Korea, Indonesia, China and Thailand.
Issued December 8, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6111.30.5070
Headings: 6111
Product description
The sample will be returned to you. The submitted sample, identified as style F71812, Dress Costume, is an infant’s sized (18-24 months) garment that resembles a witch’s dress, which is comprised of both knit and woven polyester fabrics. The dress has a gathered, multi-layered skirt, attached capelet, a double-layered string tie closure, and an attached, partially lined hood that resembles a witch hat. The bodice, sleeves, capelet and hood are all constructed of knit fabric, while the skirts are of woven construction. The dress is constructed primarily from knit fabric, which provides the greatest visual impact and imparts the essential character to the dress. A star, made of felt, is sewn in to the seam at the peak of the hood. The garment also features a capped neckline, a reinforced waist, sturdy seams and finished edges.
CBP rationale
The applicable subheading for style F71812 will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Other: Other.
Full text
N195245 December 8, 2011 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6111.30.5070 Mr. Jung Choi Windsor Toys, Inc. Division of Chosun International, Inc. P.O. Box 5156 Old Bridge, NJ 08857 RE: The tariff classification of an infant’s costume from Korea, Indonesia, China and Thailand. Dear Mr. Choi: In your letter dated November 21, 2011, you requested a tariff classification ruling. The sample will be returned to you. The submitted sample, identified as style F71812, Dress Costume, is an infant’s sized (18-24 months) garment that resembles a witch’s dress, which is comprised of both knit and woven polyester fabrics. The dress has a gathered, multi-layered skirt, attached capelet, a double-layered string tie closure, and an attached, partially lined hood that resembles a witch hat. The bodice, sleeves, capelet and hood are all constructed of knit fabric, while the skirts are of woven construction. The dress is constructed primarily from knit fabric, which provides the greatest visual impact and imparts the essential character to the dress. A star, made of felt, is sewn in to the seam at the peak of the hood. The garment also features a capped neckline, a reinforced waist, sturdy seams and finished edges. The applicable subheading for style F71812 will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Other: Other." The duty rate will be 16 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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