CBP Ruling N082456 — The tariff classification of an adult costume from China.

Tariff classification

Headings: 6204

GRI rules applied: GRI 3(b)

Product description

The samples will be returned to you. Style 6739025 French Kiss™ Transylvania Vixen Costume Size S consists of a dress and capelet made of woven 100 percent polyester fabric. The short dress features a drop waist, multi layered skirt, one inch straps and ribbon lacing down the front. The short capelet has a larger stand-up collar and a hook and loop closure at the front. The French Kiss™ Transylvania Costume will also be imported in Styles 6739024 XS, 6739026 M and 6739027 L. The costume is well made with sturdy seams, hemming and styling. 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 French Kiss™ Transylvania Vixen Costume Set, Styles 6739024 XS, 6739025 S, 6739026 M and 6739027 L 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

N082456 November 10, 2009 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6204.43.4030 Ms. Rosemary Beck Paper Magic Group, Halloween Div. 345 7th Ave., 6th Floor New York, NY 10001 RE: The tariff classification of an adult costume from China. Dear Beck: In your letter dated October 20, 2009, you requested a tariff classification ruling. The samples will be returned to you. Style 6739025 French Kiss™ Transylvania Vixen Costume Size S consists of a dress and capelet made of woven 100 percent polyester fabric. The short dress features a drop waist, multi layered skirt, one inch straps and ribbon lacing down the front. The short capelet has a larger stand-up collar and a hook and loop closure at the front. The French Kiss™ Transylvania Costume will also be imported in Styles 6739024 XS, 6739026 M and 6739027 L. The costume is well made with sturdy seams, hemming and styling. 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 French Kiss™ Transylvania Vixen Costume Set, Styles 6739024 XS, 6739025 S, 6739026 M and 6739027 L 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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