10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of an adult costume from China/Vietnam/Taiwan.
Issued December 31, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N047443 (December 31, 2008)
Tariff classification
HTS codes: 6104.43.2010
Headings: 6104
Product description
Style 36139 Wild West Costume consists of a dress and belt, which is a composite good. The dress is made of knit 100 percent polyester fabric. The short dress has puffed sleeves, lace-like trim at the neckline and hem and fringe and grommet trim below the bust. Style 36143 Wild West Costume – 1X Plus Size is identical to Style 36139 except for size. The costume is well-made with styling, sturdy seams, hemmed/finished edges and sewn-on embellishments.
CBP rationale
The applicable subheading for the Styles 36139 and 36143 Wild West Costume will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women's or girls' suits, ensembles…dresses, skirts, divided skirts, trousers…knitted or crocheted: Dresses: Of synthetic fibers, Other, Women’s.
Full text
N047443 December 31, 2008 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010 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 15, 2008, on behalf of Smiffys, you requested a classification ruling. The sample which you submitted is being returned as requested. Style 36139 Wild West Costume consists of a dress and belt, which is a composite good. The dress is made of knit 100 percent polyester fabric. The short dress has puffed sleeves, lace-like trim at the neckline and hem and fringe and grommet trim below the bust. Style 36143 Wild West Costume – 1X Plus Size is identical to Style 36139 except for size. The costume is well-made with styling, sturdy seams, hemmed/finished edges and sewn-on embellishments. The applicable subheading for the Styles 36139 and 36143 Wild West Costume will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women's or girls' suits, ensembles…dresses, skirts, divided skirts, trousers…knitted or crocheted: Dresses: Of synthetic fibers, Other, Women’s." The rate of duty 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
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
Follow N047443
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.