CBP Ruling N088359 — The tariff classification of an adult costume from China.

Tariff classification

Headings: 6211

GRI rules applied: GRI 3(b)

Product description

The sample will be returned to you. Style B2681 Dark Rose Corset Costume consists of a corset-like top and mask. The corset-like top is made of woven 100 percent polyester fabric with an overlay of sheer fabric with rose embellishments. The garment does not provide support. The corset-like top extends to the waist and is designed with a point at the front. The garment is trimmed with a lace-like fabric at the top and bottom and has plastic grommets, ribbon laces and sequins down the front. 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 B2681 Dark Rose 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

N088359 January 11, 2010 CLA-2-62OT: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 B2681 Dark Rose Corset Costume consists of a corset-like top and mask. The corset-like top is made of woven 100 percent polyester fabric with an overlay of sheer fabric with rose embellishments. The garment does not provide support. The corset-like top extends to the waist and is designed with a point at the front. The garment is trimmed with a lace-like fabric at the top and bottom and has plastic grommets, ribbon laces and sequins down the front. 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 B2681 Dark Rose 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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