L82514 L8 Ruling Active

The tariff classification of a unisex costume from Hong Kong.

Issued March 4, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.43.2010, 6210.43.2020

Headings: 6210, 6104

Product description

The submitted sample, style 01522 adult sizes Crypt Master Costume consists of a long robe/dress packaged in a poly bag. The garment is composed of knit 100% polyester fabric. The robe/dress has long sleeves, grommets down the front and a skeleton and chains at the front. At the back neck there is a self-tie fabric. The Crypt Master Costume is well made with styling, finished neckline and sewn on embellishments.

CBP rationale

The applicable subheading for the Adult Crypt Master Costume, style 01522 and the Plus Size, 01623 will be 6104.43.2010 Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s. The applicable subheading for the children’s size, Crypt Master Costume, style 00437 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, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.

Full text

NY L82514 March 4, 2005 CLA-2-61:RR:NC:N3:353 L82514 CATEGORY: Classification TARIFF NO.: 6104.43.2010, 6210.43.2020 Mr. Frank Gomez World Exchange, Inc. 8840 Bellanca Ave. Los Angeles, CA 90045 RE: The tariff classification of a unisex costume from Hong Kong. Dear Mr. Gomez: In your letter dated February 4, 2005 you requested a tariff classification ruling. The submitted sample, style 01522 adult sizes Crypt Master Costume consists of a long robe/dress packaged in a poly bag. The garment is composed of knit 100% polyester fabric. The robe/dress has long sleeves, grommets down the front and a skeleton and chains at the front. At the back neck there is a self-tie fabric. The Crypt Master Costume is well made with styling, finished neckline and sewn on embellishments. You state that the identical costume, fabric and styling will also be imported in plus sizes, style 01623 and children’s sizes, style 00437. Further you stated telephonically that the accessories would be shipped separately. The applicable subheading for the Adult Crypt Master Costume, style 01522 and the Plus Size, 01623 will be 6104.43.2010 Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s.” The rate of duty will be 16% ad valorem.  The applicable subheading for the children’s size, Crypt Master Costume, style 00437 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, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The rate of duty will be 16% 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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