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The tariff classification of an adult costume from China.
Issued January 11, 2010 by U.S. Customs and Border Protection.
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Copies to clipboardN0 N088358 (January 11, 2010)
Tariff classification
HTS codes: 6211.43.0091
Headings: 6211
GRI rules applied: GRI 3(b)
Product description
The sample will be returned to you. Style B2396 Winged Corset Costume consists of a corset-like top and wings made of 100 percent polyester fabric. The corset-like top is made of woven fabric and does not provide support. The garment extends to the waist and has plastic grommets and ribbon laces. The corset-like top is trimmed with sequins down the front and piping. The costume is well made with styling, finished neck, sturdy seams and finished edges. 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 corset-like top imparts the essential character of the set.
CBP rationale
The applicable subheading for the Style B2396 Winged Corset Costume Set will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits and swimwear; other garments: Other garments women’s or girls’: Of man-made fibers, Other.
Full text
N088358 January 11, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6211.43.0091 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, New York 11793 RE: The tariff classification of an adult costume from China. Dear Ms. Benedetto: In your letter dated December 15, 2009 you requested a tariff classification ruling. The sample will be returned to you. Style B2396 Winged Corset Costume consists of a corset-like top and wings made of 100 percent polyester fabric. The corset-like top is made of woven fabric and does not provide support. The garment extends to the waist and has plastic grommets and ribbon laces. The corset-like top is trimmed with sequins down the front and piping. The costume is well made with styling, finished neck, sturdy seams and finished edges. 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 corset-like top imparts the essential character of the set. The applicable subheading for the Style B2396 Winged Corset Costume Set will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits and swimwear; other garments: Other garments women’s or girls’: Of man-made fibers, Other." 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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