The tariff classification of a costume from Mexico
Issued April 14, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.43.2020
Headings: 6104
GRI rules applied: GRI 3(b)
Product description
As requested, the sample will be returned to you. Your submitted sample, style 2263 China Doll is a girl’s costume. The costume features a girls’ knit dress. The knit 100% polyester dress features a raw edged V-neck and over-lock stitching around the back of the neckline, a well-made waist, but also features raw edged sleeve bottoms and a raw edged bottom of the dress. The dress also has a raw edged belt that fastens with ties in the back. The individual pieces of the costume, the belt and the dress (garment), are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the garment imparts the essential character.
CBP rationale
The applicable subheading for style 2263 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers.
Full text
NY J82811 April 14, 2003 CLA-2-61:RR:NC:3:353 J82811 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Ms. Anna Maria Salas Rogalski Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of a costume from Mexico Dear Mr. Rogalski: In your letter received in this office on March 25, 2003, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 2263 China Doll is a girl’s costume. The costume features a girls’ knit dress. The knit 100% polyester dress features a raw edged V-neck and over-lock stitching around the back of the neckline, a well-made waist, but also features raw edged sleeve bottoms and a raw edged bottom of the dress. The dress also has a raw edged belt that fastens with ties in the back. The individual pieces of the costume, the belt and the dress (garment), are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the garment imparts the essential character. The applicable subheading for style 2263 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers. dresses, skirts, . . . knitted or crocheted: dresses: of synthetic fibers: other, girls’. The general duty rate will be 16.1 percent ad valorem. This product is not subject to quota or visa requirements from Mexico. 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. 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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