CBP Ruling N047436 — The tariff classification of an adult costume from China, Vietnam/ Taiwan.

Tariff classification

Headings: 6211

GRI rules applied: GRI 3(b)

Product description

Style 36138 Uptown Kitty Costume Set consists of a corset-like top, gloves and headband made of woven 100 percent polyester fabric. The corset-like top does not provide support. The garment extends to the waist and has metal grommets and ribbon laces. The corset-like top is trimmed with sequins and has a tail at the back. Style 36142 Uptown Kitty costume Set Size 1X is identical to Style 36138 with the exception of the size. The costume is well-made with a finished waist, sturdy seams, multiple layers and a lace-like finish. 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 corset-like top imparts the essential character of the set.

CBP rationale

The applicable subheading for the Style 36138 and 36142 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits and swimwear; other garments: Other garments women’s or girls’: Of man-made fibers, Other.

Full text

N047436 January 9, 2009 CLA-2-62:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6211.43.0091 Ms. Helen Cooper Original Concepts 701 E. 3rd Street, Suite 130 Los Angeles, California 90013 RE: The tariff classification of an adult costume from China, Vietnam/ Taiwan. Dear Ms. Cooper: In your letter dated December 5, 2008, on behalf of Smiffys, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style 36138 Uptown Kitty Costume Set consists of a corset-like top, gloves and headband made of woven 100 percent polyester fabric. The corset-like top does not provide support. The garment extends to the waist and has metal grommets and ribbon laces. The corset-like top is trimmed with sequins and has a tail at the back. Style 36142 Uptown Kitty costume Set Size 1X is identical to Style 36138 with the exception of the size. The costume is well-made with a finished waist, sturdy seams, multiple layers and a lace-like finish. 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 corset-like top imparts the essential character of the set. The applicable subheading for the Style 36138 and 36142 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits and swimwear; other garments: Other garments women’s or girls’: Of man-made fibers, Other." The duty rate will be 16 percent 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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