N074328 N0 Ruling Active

The tariff classification of an adult costume from China.

Issued September 16, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.1020

Headings: 6114

Product description

The sample will be returned to you. Style B2585 Deluxe Gothic Corset with Wings Costume is a corset-style top with attached wings. The garment is made of 100 percent knit mesh polyester fabric with a woven satin fabric lining. The corset-like garment has wide straps, faux ribbon laces at the front and is trimmed with piping. The wings are made of knit mesh polyester fabric. The Deluxe Gothic Corset with Wings does not provide body support. The costume is well made with styling, a finished neck, finished edges and sturdy seams and sewn-on embellishments.

CBP rationale

The applicable subheading for the Style B2585 Deluxe Gothic Corset top 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.

Full text

N074328 September 16, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, New York 11793 RE: The tariff classification of an adult costume from China. Dear Ms. Benedetto: In your letter dated August 31, 2009, you requested a tariff classification ruling. The sample will be returned to you. Style B2585 Deluxe Gothic Corset with Wings Costume is a corset-style top with attached wings. The garment is made of 100 percent knit mesh polyester fabric with a woven satin fabric lining. The corset-like garment has wide straps, faux ribbon laces at the front and is trimmed with piping. The wings are made of knit mesh polyester fabric. The Deluxe Gothic Corset with Wings does not provide body support. The costume is well made with styling, a finished neck, finished edges and sturdy seams and sewn-on embellishments. The applicable subheading for the Style B2585 Deluxe Gothic Corset top 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.” 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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