The tariff classification of an adult costume from China.
Issued September 21, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.43.4030
Headings: 6204
GRI rules applied: GRI 3(b)
Product description
The sample will be returned to you. Style B2658 Sexy Police Costume Set consists of a dress, police hat and belt made of woven polyester fabric. The dress has short sleeves with cuffs, pointed collar, two flap breast pockets, belt loops and a zipper closure at the back. The costume is well made with styling, finished neckline, sturdy waist and seams, pockets and finished edges. 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 B2658 Sexy Police Costume Set will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of synthetic fibers: Other: Other: Other: Women’s.
Full text
N074918 September 21, 2009 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6204.43.4030 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of an adult costume from China. Dear Ms. Benedetto: In your letter dated September 4, 2009, you requested a tariff classification ruling. The sample will be returned to you. Style B2658 Sexy Police Costume Set consists of a dress, police hat and belt made of woven polyester fabric. The dress has short sleeves with cuffs, pointed collar, two flap breast pockets, belt loops and a zipper closure at the back. The costume is well made with styling, finished neckline, sturdy waist and seams, pockets and finished edges. 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 B2658 Sexy Police Costume Set will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of synthetic fibers: Other: Other: 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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