I88570 I8 Ruling Active

The tariff classification of a ballerina costume from China.

Issued December 19, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.43.2020

Headings: 6104

GRI rules applied: GRI 3(b)

Product description

The submitted sample is a child’s ballerina costume consisting of a dress, ballerina slippers and hair scrunchie.

CBP rationale

The applicable subheading for the ballerina costume will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls…dresses…Dresses: Of synthetic fibers: Other, Girls’.

Full text

NY I88570 December 19, 2002 CLA-2-61:RR:NC:3:353 I88570 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Naito Design Intl. Co., Ltd. 900 Livingston Ave. North Brunswick, New Jersey 08902 RE: The tariff classification of a ballerina costume from China. Dear : In your undated letter you requested a classification ruling. The submitted sample is a child’s ballerina costume consisting of a dress, ballerina slippers and hair scrunchie. You state that the dress is composed of woven 100% nylon fabric, however upon examination it revealed that the fabric is of knit construction. The well constructed dress is sleeveless with net a the shoulders and a net skirt. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the dress imparts the essential character of the set. The applicable subheading for the ballerina costume will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls…dresses…Dresses: Of synthetic fibers: Other, Girls’.” The duty rate for 2002 will be 16.2% and for 2003 16.1% ad valorem. The ballerina costume falls within textile category designation 636. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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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