The tariff classification of costume from Colombia.
Issued September 15, 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 6776 Snow White Prestige Costume, is a children’s costume. The well made costume consists of a 100% man-made fabric knit dress. The dress features a 100% polyester knit velveteen top with a round neckline, a collar, short sleeves, ribbon flowers around the neckline, a back zipper, a 100% nylon knit mesh fabric overskirt with a raw edged bottom. The costume also features a fabric covered headband with a bow. 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 dress imparts the essential character of the set.
CBP rationale
The applicable subheading for style 6776 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, .
Full text
NY J87177 September 15, 2003 CLA-2-61:RR:NC:3:353 J87177 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 costume from Colombia. Dear Ms. Salas Rogalski: In your letter dated August 14, 2003, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 6776 Snow White Prestige Costume, is a children’s costume. The well made costume consists of a 100% man-made fabric knit dress. The dress features a 100% polyester knit velveteen top with a round neckline, a collar, short sleeves, ribbon flowers around the neckline, a back zipper, a 100% nylon knit mesh fabric overskirt with a raw edged bottom. The costume also features a fabric covered headband with a bow. 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 dress imparts the essential character of the set. The applicable subheading for style 6776 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, . . ., knitted or crocheted: dresses: of synthetic fibers: other, girls’. The duty rate will be 16.1 percent ad valorem. Style 6776 falls within textile category designation 636. Based upon international textile trade agreements products of Colombia are subject to the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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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