The tariff classification of a unisex costume from China.
Issued July 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
The submitted sample, style 7265, The Happy Halloweenie Costume consists of a long one-piece robe-like sleeveless garment, two round pieces with elastic at both ends that fit the legs near the ankles, and a mushroom style headpiece. The headpiece attaches to the garment with hook and loop tab closures. The costume is made of knit polyester fabric and has all over-lock stitched edges. The individual pieces of the costume, the headpiece, leg pieces and the robe-like 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 The Happy Halloweenie Costume, style 7265 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 J86239 July 3, 2003 CLA-2-61:RR:NC:3:353 J86239 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Robert Berman Rasta Imposta P.O. Box 7 Runnemede, NJ 08078 RE: The tariff classification of a unisex costume from China. Dear Mr. Berman: In your letter dated June 13, 2003 you requested a classification ruling. The submitted sample, style 7265, The Happy Halloweenie Costume consists of a long one-piece robe-like sleeveless garment, two round pieces with elastic at both ends that fit the legs near the ankles, and a mushroom style headpiece. The headpiece attaches to the garment with hook and loop tab closures. The costume is made of knit polyester fabric and has all over-lock stitched edges. The individual pieces of the costume, the headpiece, leg pieces and the robe-like 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 The Happy Halloweenie Costume, style 7265 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%. The textile category 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 2760). 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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