CBP Ruling M86806 — The tariff classification of a child’s costume from Taiwan.

Tariff classification

Headings: 6204

GRI rules applied: GRI 3(b)

Product description

The sample will be returned to you as requested. The submitted sample, Item 6891018S Deluxe Halloween Icon Witch Costume Set consists of a dress and hat. The dress is made of 100% polyester fabric. The garment has a knit velour top and a woven bottom with a met over lay. The dress has mutton-style long sleeves, ric rac trim and a zipper closure at the back. The costume will also be imported as styles 6891019M and 6891020L. General Rule of Interpretation (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 Item 6891018S, 6891019M and 6891020L, Deluxe Halloween Icon Costume Set will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses…Dresses: Of synthetic fibers: Other: Other, Other: Girls’.

Full text

NY M86806 October 4, 2006 CLA-2-61:RR:NC:N3:353 M86806 CATEGORY: Classification TARIFF NO.: 6204.43.4040 Mr. Lane Fragomeli Paper Magic Group, Halloween Division 345 7th Ave., 6th floor New York, NY 10001 RE: The tariff classification of a child’s costume from Taiwan. Dear Mr. Fragomeli: In your letter dated September 8, 2006, you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, Item 6891018S Deluxe Halloween Icon Witch Costume Set consists of a dress and hat. The dress is made of 100% polyester fabric. The garment has a knit velour top and a woven bottom with a met over lay. The dress has mutton-style long sleeves, ric rac trim and a zipper closure at the back. The costume will also be imported as styles 6891019M and 6891020L. General Rule of Interpretation (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 Item 6891018S, 6891019M and 6891020L, Deluxe Halloween Icon Costume Set will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses…Dresses: Of synthetic fibers: Other: Other, Other: Girls’.” The duty rate will be 16% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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