CBP Ruling N088325 — The tariff classification of a child’s costume from China.

Tariff classification

Headings: 6204

GRI rules applied: GRI 3

Product description

Item No. 20053 Reflective PVC Light-Up Costume (no name) consists of a dress made of 100 percent polyester fabric. The top portion of the dress is made of knit fabric and the bottom is made of woven fabric. The sleeveless dress has embellishments on the shoulders and a rose decoration on the bodice. The multi-layer skirt has the light-up mechanism within the layers of the skirt. The costume is well made with styling, finished neck, sturdy waist and seams and sew-on embellishments. Neither the knit nor the woven component provides the essential character of the dress. Therefore, in accordance with General Rules of Interpretation, GRI 3c, the dress shall be classified which occurs last in numerical order among those which equally merit consideration. In this case, the heading is 6204, HTSUS.

CBP rationale

The applicable subheading for the Item No. 20053, Reflective PVC Light-Up Costume 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

N088325 January 13, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6204.43.4040 Team Creation (HK) Ltd. Unit 113A 1st Floor Mirror Tower 61 Mody Road TST East Kowloon, Hong Kong RE: The tariff classification of a child’s costume from China. Dear Sirs: In your letter dated received in this office December 17, 2009, you requested a tariff classification ruling. Item No. 20053 Reflective PVC Light-Up Costume (no name) consists of a dress made of 100 percent polyester fabric. The top portion of the dress is made of knit fabric and the bottom is made of woven fabric. The sleeveless dress has embellishments on the shoulders and a rose decoration on the bodice. The multi-layer skirt has the light-up mechanism within the layers of the skirt. The costume is well made with styling, finished neck, sturdy waist and seams and sew-on embellishments. Neither the knit nor the woven component provides the essential character of the dress. Therefore, in accordance with General Rules of Interpretation, GRI 3c, the dress shall be classified which occurs last in numerical order among those which equally merit consideration. In this case, the heading is 6204, HTSUS. The applicable subheading for the Item No. 20053, Reflective PVC Light-Up Costume 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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