The tariff classification of an adult costume from China/Vietnam/Taiwan.
Issued February 9, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.1020
Headings: 6114
GRI rules applied: GRI 3(b)
Product description
Style 36141 Fairy Kit Costume Set consists of a corset-like top and wings. The corset-like top is made of knit 100 percent polyester fabric. The well-made corset-like top is not body supporting. It covers the breasts and extends to the waist, has stays, finished edges and sewn-on decorative trim. The back upper edge is cut straight across from side seam to side seam, and has a lace-up back with metal grommets. 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 36141 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’.
Full text
N049503 February 9, 2009 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Helen Cooper Original Concepts Inc. 701 E. 3rd St., Suite 130 Los Angeles, CA 90013 RE: The tariff classification of an adult costume from China/Vietnam/Taiwan. Dear Ms. Cooper: In your letter dated January 6, 2008, on behalf of Smiffys, you requested a tariff classification ruling. Style 36141 Fairy Kit Costume Set consists of a corset-like top and wings. The corset-like top is made of knit 100 percent polyester fabric. The well-made corset-like top is not body supporting. It covers the breasts and extends to the waist, has stays, finished edges and sewn-on decorative trim. The back upper edge is cut straight across from side seam to side seam, and has a lace-up back with metal grommets. 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 36141 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’." The duty rate will be 28.2 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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