CBP Ruling L82566 — The tariff classification of a unisex child’s costume from China or Sri Lanka.

Tariff classification

Headings: 6210

GRI rules applied: GRI 3(b)

Product description

The sample will be returned to you as requested. The submitted sample, item 2303, Little Pretender Construction Costume Set consists of a vest with plastic hammer, tape measure and pencil in a poly bag on a hanger. The vest is composed of woven 50% polyester/50% nylon fabric coated on the outer surface with compact PVC plastic material that completely obscures the underlying fabric. The vest has two pockets below the waist and a full front opening without a closure. 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 vest imparts the essential character of the set.

CBP rationale

The applicable subheading for the Little Pretender Construction Costume Set, item 2303, will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 and 5907: Other women’s or girls’ garments: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.

Full text

NY L82566 March 9, 2005 CLA-2-61:RR:NC:N3:353 L82566 CATEGORY: Classification TARIFF NO.: 6210.50.3000 Mr. Richard Wadiri Naito Design Intl. Co. Ltd. 900 Livingston Ave. North Brunswick, New Jersey 08902 RE: The tariff classification of a unisex child’s costume from China or Sri Lanka. Dear Mr. Wadiri: In your letter dated January 10, 2005 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, item 2303, Little Pretender Construction Costume Set consists of a vest with plastic hammer, tape measure and pencil in a poly bag on a hanger. The vest is composed of woven 50% polyester/50% nylon fabric coated on the outer surface with compact PVC plastic material that completely obscures the underlying fabric. The vest has two pockets below the waist and a full front opening without a closure. 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 vest imparts the essential character of the set. The applicable subheading for the Little Pretender Construction Costume Set, item 2303, will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 and 5907: Other women’s or girls’ garments: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.” The duty rate will be 3.8% 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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