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The tariff classification of a child’s costume from China.
Issued November 9, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N080918 (November 9, 2009)
Tariff classification
HTS codes: 6104.43.2020
Headings: 6104
Product description
The sample will be returned to you. Style PT56247 Halloween Costume – Girl’s Dress is made of knit 93 percent polyester, 7 percent spandex fabric. The dress has short puffed sleeves, a scoop neckline, drop waist and a multi-layer skirt. The costume dress is well made with sturdy seams finished neck and styling.
CBP rationale
The applicable subheading for the Styles PT56247 Halloween Costume- Girl’s Dress will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts…knitted or crocheted, Dresses, Of synthetic fibers, Other, Girls'.
Full text
N080918 November 9, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Ms. Cherry Lin Tom’s Toy Int’l (HK) Ltd. Room 604-6, Concordia Plaza 1 Science Museum Road, TST East Kowloon, Hong Kong RE: The tariff classification of a child’s costume from China. Dear Ms. Lin: In your letter dated October 14, 2009, you requested a tariff classification ruling. The sample will be returned to you. Style PT56247 Halloween Costume – Girl’s Dress is made of knit 93 percent polyester, 7 percent spandex fabric. The dress has short puffed sleeves, a scoop neckline, drop waist and a multi-layer skirt. The costume dress is well made with sturdy seams finished neck and styling. The applicable subheading for the Styles PT56247 Halloween Costume- Girl’s Dress will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts…knitted or crocheted, Dresses, Of synthetic fibers, Other, Girls'." 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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