CBP Ruling N083095 — The tariff classification of a toddler costume from China.

Tariff classification

Headings: 6204

GRI rules applied: GRI 3(b)

Product description

The sample will be returned to you. The submitted sample Toddler Mischievous Devil Costume consists of a dress and a headband. The dress is made of woven 100 percent polyester fabric. The dress has a hook and loop closure at the back, a square neckline with embellished short sleeves and a multi-layer embellished net overlay on the skirt. You suggest classification under HTSUS heading 9505 due to “flimsy construction.” However, the dress has a reinforced neck, sturdy waist, styling and embellishments and therefore is well made. 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 Style CS10-0077 Toddler Mischievous Devil Costume Set will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts .

Full text

N083095 November 24, 2009 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6204.43.4040 Mr. /Ms. Randy Williams Concept Marketing 18644 E. Powers lane Aurora, Colorado 80015 RE: The tariff classification of a toddler costume from China. Dear Mr. /Ms. Williams: In your letter dated October 26, 2009 you requested a tariff classification ruling. The sample will be returned to you. The submitted sample Toddler Mischievous Devil Costume consists of a dress and a headband. The dress is made of woven 100 percent polyester fabric. The dress has a hook and loop closure at the back, a square neckline with embellished short sleeves and a multi-layer embellished net overlay on the skirt. You suggest classification under HTSUS heading 9505 due to “flimsy construction.” However, the dress has a reinforced neck, sturdy waist, styling and embellishments and therefore is well made. 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 Style CS10-0077 Toddler Mischievous Devil Costume Set will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts . . . Dresses: Of synthetic fibers: Other: Other, Other: Girls’." The duty rate 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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