The tariff classification of an adult costume from Hong Kong.
Issued September 19, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.43.2010
Headings: 6104
GRI rules applied: GRI 3(b)
Product description
The submitted sample, Style Adult M00702, Egyptian Queen Costume Set consists of a dress, belt, collar and headpiece. The dress is made of knit 100% polyester fabric. The sleeveless dress has a V neckline, and it is designed at the bodice with an overlay of draped see thru fabric. The Egyptian Queen Costume Set is considered well made. The garment has a layered top, well made waist and the finishing of the arms is not visible when the dress is worn. 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 the Egyptian Queen Costume Set, Style Adult M00702 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), 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.
Full text
N016048 September 19, 2007 CLA-2-61:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Mr. Frank Gomez World Exchange, Inc. 8840 Bellanca Ave. Los Angeles, CA 90045 RE: The tariff classification of an adult costume from Hong Kong. Dear Mr. Gomez: In your letter dated August 17, 2007, you requested a classification ruling. The sample which you submitted is being returned as requested. The submitted sample, Style Adult M00702, Egyptian Queen Costume Set consists of a dress, belt, collar and headpiece. The dress is made of knit 100% polyester fabric. The sleeveless dress has a V neckline, and it is designed at the bodice with an overlay of draped see thru fabric. The Egyptian Queen Costume Set is considered well made. The garment has a layered top, well made waist and the finishing of the arms is not visible when the dress is worn. 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 the Egyptian Queen Costume Set, Style Adult M00702 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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
More rulings on the same tariff codes
The tariff classification of women’s dresses from China
The tariff classification of a women’s cover-up from Indonesia
The tariff classification of a women’s dress from Malaysia
The tariff classification of costumes from China, Vietnam, Taiwan and India
The tariff classification of costumes from China, Vietnam, Taiwan and India
The tariff classification of costumes from China, Taiwan, India and Vietnam
The tariff classification of a women’s dress from China
The tariff classification of men’s and women’s garments from China
The tariff classification of a woman’s knit sequin dress from China
The tariff classification of a woman’s dress and shorts from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →