N082183 N0 Ruling Active

The tariff classification of a dress form from China

Issued November 4, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9618.00.0000

Headings: 9618

Product description

The submitted sample is identified as a “Shailie” custom size child dress form. This item is a model of a human torso, which is covered with textile material that is pink with white polka dots. It measures approximately 31” in height, 10¼” in width and 6” in depth. It is imported with a wooden neck block that will sit on top of the form when assembled. The importation also includes a metal pole that is designed to be inserted into an aperture at the bottom of the dress form, a height adjuster, which is designed to alter the location on the pole that the form will be placed, a wooden round pedestal base and a wooden cylinder spindle that is designed to screw into the base on one end and receive the metal pole on the other end. This item will be packaged in the United States with textile outfits and adornments that young girls can place on the dress form. The submitted sample included these additional articles in the retail package. However, the outfits and adornments are not included in the importation. You have referenced this item as a toy. Nevertheless, the dress form is not a toy in its own right. In its imported condition the dress form is not designed to amuse nor is it put up in a manner indicating its use as a toy. The dress forms are of the class or kind of merchandise principally used as tailors’ or dressmakers’ dummies. As you requested, the sample will be returned to you.

CBP rationale

The applicable subheading for the “Shailie” custom size child dress form will be 9618.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tailors’ dummies and other mannequins.

Full text

N082183 November 4, 2009 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9618.00.0000 Ms. Kari Kawa Style Paige LLC 582 North Pheasant Way Centerville, UT 84014 RE: The tariff classification of a dress form from China Dear Ms. Kawa: In your letter dated October 20, 2009, you requested a tariff classification ruling. The submitted sample is identified as a “Shailie” custom size child dress form. This item is a model of a human torso, which is covered with textile material that is pink with white polka dots. It measures approximately 31” in height, 10¼” in width and 6” in depth. It is imported with a wooden neck block that will sit on top of the form when assembled. The importation also includes a metal pole that is designed to be inserted into an aperture at the bottom of the dress form, a height adjuster, which is designed to alter the location on the pole that the form will be placed, a wooden round pedestal base and a wooden cylinder spindle that is designed to screw into the base on one end and receive the metal pole on the other end. This item will be packaged in the United States with textile outfits and adornments that young girls can place on the dress form. The submitted sample included these additional articles in the retail package. However, the outfits and adornments are not included in the importation. You have referenced this item as a toy. Nevertheless, the dress form is not a toy in its own right. In its imported condition the dress form is not designed to amuse nor is it put up in a manner indicating its use as a toy. The dress forms are of the class or kind of merchandise principally used as tailors’ or dressmakers’ dummies. As you requested, the sample will be returned to you. The applicable subheading for the “Shailie” custom size child dress form will be 9618.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tailors’ dummies and other mannequins. The rate of duty will be 4.4 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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