The tariff classification of a children’s costume from China.
Issued December 29, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6210.10.9040
Headings: 6210
GRI rules applied: GRI 3(b)
Product description
The submitted sample is an Item A079BA01077 Firemen’s Costume Set consisting of a jacket, fireman’s hat, and a toy plastic axe. The jacket is made of nonwoven fabric. The garment has two faux flap pockets, a pointed collar, reflective tape and a full front hook and loop closure that closes right over left. The costume is well-made with styling, reflective strips, finished neck and trimmed edges. 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 jacket imparts the essential character of the set.
CBP rationale
The applicable subheading for the Item A079BA01077 will be 6210.10.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Other: Other: Other, Other.
Full text
N046602 December 29, 2008 CLA-2-62:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6210.10.9040 Mr. Troy D. Crago Atico Int’l. USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, Florida 33301 RE: The tariff classification of a children’s costume from China. Dear Mr. Crago: In your letter dated December 4, 2008, you requested a classification ruling. The sample which you submitted is being returned as requested. The submitted sample is an Item A079BA01077 Firemen’s Costume Set consisting of a jacket, fireman’s hat, and a toy plastic axe. The jacket is made of nonwoven fabric. The garment has two faux flap pockets, a pointed collar, reflective tape and a full front hook and loop closure that closes right over left. The costume is well-made with styling, reflective strips, finished neck and trimmed edges. 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 jacket imparts the essential character of the set. The applicable subheading for the Item A079BA01077 will be 6210.10.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Other: Other: Other, Other." The duty rate will be 16 percent ad valorem. The textile category designation is 659. 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/. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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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