The tariff classification of costume from Hong Kong.
Issued January 20, 2005 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 to you. Your submitted sample, “Batman Begins Dress Up Set” is a children’s costume set. The well-made costume consists of a knit 100% polyester cape. The cape features a finished neckline, a full frontal opening with a hook and loop tab closure and a saw tooth bottom. The costume also features a plastic cowl (face mask), a plastic utility belt, a foam chest plate and a foldable batarang. 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 this item 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 L81613 January 20, 2005 CLA-2-61:RR:NC:3:353 L81613 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Gern F. Scott PBB Global Logistics 670 Young Street Tonawanda, NY 14150 RE: The tariff classification of costume from Hong Kong. Dear Mr. Scott: In your letter dated December 16, 2004, on behalf of Thinkway Toys, division of Thinkway Trading Corporation, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, “Batman Begins Dress Up Set” is a children’s costume set. The well-made costume consists of a knit 100% polyester cape. The cape features a finished neckline, a full frontal opening with a hook and loop tab closure and a saw tooth bottom. The costume also features a plastic cowl (face mask), a plastic utility belt, a foam chest plate and a foldable batarang. 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 this item 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 14.9 percent ad valorem. 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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