The tariff classification of a costume from Mexico.
Issued April 30, 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
The tariff classification of a costume from Mexico.
CBP rationale
The applicable subheading for style 1480 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…dresses…knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.
Full text
NY J83496 April 30, 2003 CLA-2-61:RR:NC:3:353 J83496 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 Ms. Rogalski: This replaces ruling NY J82814 dated April 15, 2003, which contains a clerical error. Replacement ruling NY 83496 reads as follows. The submitted sample, style 1480, Pirate Maiden is a child’s costume consisting of a dress, belt and headband. The dress is made of knit 100% polyester fabric. The short dress has long sleeves, elastic at the neckline and a tattered bottom. The garment has raw edges at the bottom, sleeves and neckline. The applicable subheading for style 1480 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…dresses…knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The general duty rate will be 16.1% ad valorem. The individual pieces of the costume, the belt, headband and the dress, 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. Style 1480 falls within textile category designation 636. Based upon international textile trade agreements products of Mexico are not 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. 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
Ruling history
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