The tariff classification of a child’s costume from China.
Issued December 18, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.43.4040
Headings: 6204
GRI rules applied: GRI 3(b)
Product description
The sample will be returned to you. Style CS10-0067 Devil Diva Costume consists of dress and headband with horns. The dress is made of woven polyester fabric. The dress has a drop waist with short sleeves, embellishments at the bottom and sleeves, and a hook and loop closure at the back. The costume is well made with sturdy seams, waist and neck, styling and embellishments. 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 CS10-0067 Devilish Diva 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
N086264 December 18, 2009 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6204.43.4040 Mr. Randy Williams Concept Marketing 18644 E. Powers Lane Aurora, Colorado 80015 RE: The tariff classification of a child’s costume from China. Dear Mr. Williams: In your letter dated November 18, 2009, you requested a tariff classification ruling. The sample will be returned to you. Style CS10-0067 Devil Diva Costume consists of dress and headband with horns. The dress is made of woven polyester fabric. The dress has a drop waist with short sleeves, embellishments at the bottom and sleeves, and a hook and loop closure at the back. The costume is well made with sturdy seams, waist and neck, styling and embellishments. 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 CS10-0067 Devilish Diva 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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