CBP Ruling N047899 — The tariff classification of costume from China/Vietnam/Taiwan.

Tariff classification

HTS codes: 6104.43.2010

Headings: 6104

GRI rules applied: GRI 3(b)

Product description

Style 36146 Devilish costume Set consists of a dress belt with tail and a headpiece. The dress is made of knit 100 percent polyester fabric covered with metalized plastic sequins that create a pattern. The short dress with elasticized short sleeves has ribbon laces at the back and a front zipper closure with rhinestones, and a trimmed elasticized neckline. The costume is well made with styling, sturdy seams, full front zipper closure, beaded elasticized neckline and sleeves, and hemmed bottom. 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 Style 36146 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

N047899 January 16, 2009 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Helen Cooper Original Concepts Inc.701 E. 3rd St., Suite 130 Los Angeles, CA 90013 RE: The tariff classification of costume from China/Vietnam/Taiwan. Dear Ms. Cooper: In your letter dated December 15, 2008, on behalf of Smiffys, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style 36146 Devilish costume Set consists of a dress belt with tail and a headpiece. The dress is made of knit 100 percent polyester fabric covered with metalized plastic sequins that create a pattern. The short dress with elasticized short sleeves has ribbon laces at the back and a front zipper closure with rhinestones, and a trimmed elasticized neckline. The costume is well made with styling, sturdy seams, full front zipper closure, beaded elasticized neckline and sleeves, and hemmed bottom. 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 Style 36146 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

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