The tariff classification of costume sets from China.
Issued March 27, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.53.3020, 6114.30.3070
GRI rules applied: GRI 3(b)
Product description
As requested samples will be returned to you. You have submitted two samples. The first sample style P1021033 bride is a costume set. The costume features a girl’s 100% polyester woven skirt. The skirt features a thin elasticized waist with over-lock stitching and over-lock stitched ruffle on the bottom. Also included in the set are a knit veil of 70% nylon, 24% polyester and 6% metallic fabric and 86% nylon and 14% spandex knit elbow length gloves. Style P1021035 is a costume set. The uni-sex children’s costume features a cape. The 100% polyester knit cape has a well-made collar with a hook and loop tab closure and the sides of the cape feature over-lock stitching. Also included is a knit polyester top hat. You indicate that these items are “Dress Up” sets. When the HTS was written, it removed textile costumes from classification within Chapter 95 by operation of Note 1 (e). Further, the remaining costumes (not of textile) were moved from the toy provision (where it had been in TSUSA) to the festive, carnival and other entertainment Heading (9505). At the same time, the following language was included in the Explanatory Notes for 9503.70: “Outfits” are two or more different articles put up in the same packing for retail sale without repacking, specific to a particular type of recreation, work, person or profession” Because of that history, Customs concluded that outfits of 9503.70 are for role-play. The necessary “tools of the trade” are all that is needed to create the activity, work, or profession the child is imitating. These “tools” are frequently toys such as weapons, wands, fake make-up, or high heels. However, they can be non-toy articles such as imitation jewelry, make-up, and other gown-up items. Outfits of 9503.70 can not contain wearing apparel GRI 3(b) is applicable for styles P1021033 and P1021035 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
CBP rationale
The applicable subheading for style P1021033 will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit- type jackets, blazers, dresses, skirts, . The applicable subheading for style P1021035 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls’.
Full text
NY J82046 March 27, 2003 CLA-2-62:RR:NC:3:353 J82046 CATEGORY: Classification TARIFF NO.: 6204.53.3020; 6114.30.3070 Mr. Ron M. del Mundo Gymboree Corporation 700 Airport Boulevard Suite Number 200 Burlingame, CA 94010 RE: The tariff classification of costume sets from China. Dear Mr. Del Mundo: In your letter dated March 13, 2003, you requested a classification ruling. As requested samples will be returned to you. You have submitted two samples. The first sample style P1021033 bride is a costume set. The costume features a girl’s 100% polyester woven skirt. The skirt features a thin elasticized waist with over-lock stitching and over-lock stitched ruffle on the bottom. Also included in the set are a knit veil of 70% nylon, 24% polyester and 6% metallic fabric and 86% nylon and 14% spandex knit elbow length gloves. Style P1021035 is a costume set. The uni-sex children’s costume features a cape. The 100% polyester knit cape has a well-made collar with a hook and loop tab closure and the sides of the cape feature over-lock stitching. Also included is a knit polyester top hat. You indicate that these items are “Dress Up” sets. When the HTS was written, it removed textile costumes from classification within Chapter 95 by operation of Note 1 (e). Further, the remaining costumes (not of textile) were moved from the toy provision (where it had been in TSUSA) to the festive, carnival and other entertainment Heading (9505). At the same time, the following language was included in the Explanatory Notes for 9503.70: “Outfits” are two or more different articles put up in the same packing for retail sale without repacking, specific to a particular type of recreation, work, person or profession” Because of that history, Customs concluded that outfits of 9503.70 are for role-play. The necessary “tools of the trade” are all that is needed to create the activity, work, or profession the child is imitating. These “tools” are frequently toys such as weapons, wands, fake make-up, or high heels. However, they can be non-toy articles such as imitation jewelry, make-up, and other gown-up items. Outfits of 9503.70 can not contain wearing apparel GRI 3(b) is applicable for styles P1021033 and P1021035 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 or cape imparts the essential character of the set. The applicable subheading for style P1021033 will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit- type jackets, blazers, dresses, skirts, . . . skirts and divided skirts: of synthetic fibers: other: other, girls’. The duty rate will be 16.1 percent ad valorem. The applicable subheading for style P1021035 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls’. The duty rate will be 15 percent ad valorem. Style P1021033 falls within textile category designation 642. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. Style P1021035 falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. This merchandise is being classified in accordance with the Court of International Trade decision in Rubie’s Costume Company v. United States, No.99-06-00388, Slip Op.02-14, (CIT Feb.19, 2002). The case has been appealed. The merchandise will be exempt from export visa and quota requirements until further notice. See Federal Register, June 25, 2002 (Volume 67, Number 122, Page 42760). 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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