The tariff classification of a costume set from China.
Issued June 3, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.3070
Headings: 6114
GRI rules applied: GRI 3(b)
Product description
As requested, the sample will be returned. The submitted sample is an Elvis Halloween Costume Kit, which will be imported ready for retail sale, and consists of a cape, wig and sunglasses. The cape is constructed of knit 100% polyester fabric, is lined, and features a self-fabric tie and overlock stitching of all edges. The wig is constructed of 100% synthetic fibers. The sunglasses have a plastic frame and lenses and feature fabric “sideburns.” 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 cape imparts the essential character of the set.
CBP rationale
The applicable subheading for the Elvis Halloween Costume Kit 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 J84029 June 3, 2003 CLA-2-61:RR:NC:3:353 J84029 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Renae Sonnenberg Import Customs and Import Operations Manager Walgreen Co. 304 Wilmont Road, MS #3395 Deerfield, IL 60015 RE: The tariff classification of a costume set from China. Dear Ms. Sonnenberg: In your letter dated April 28, 2003 you requested a classification ruling. As requested, the sample will be returned. The submitted sample is an Elvis Halloween Costume Kit, which will be imported ready for retail sale, and consists of a cape, wig and sunglasses. The cape is constructed of knit 100% polyester fabric, is lined, and features a self-fabric tie and overlock stitching of all edges. The wig is constructed of 100% synthetic fibers. The sunglasses have a plastic frame and lenses and feature fabric “sideburns.” 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 cape imparts the essential character of the set. The applicable subheading for the Elvis Halloween Costume Kit 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% ad valorem. The textile category designation is 659. 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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