The tariff classification of an adult costume from China.
Issued January 21, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.43.4030, 6211.43.0091
Product description
The submitted sample, Item # 5027 Vampira Costume, consists of a woman’s dress and an over-the-dress garment. The dress is constructed of a knit 100 percent polyester fabric bodice and a woven 100 percent polyester skirt. The sleeveless halter-style dress features a sturdy neck, waist and seams, defined bust, multi-layer skirt with ribbons that when pulled create a ruche look, sewn-on belt, and lace-like trim. The over-the-dress garment is constructed of woven 100 percent polyester fabric. The garment extends to slightly below the bottom of the dress, has a 6-inch finished collar, long sleeves with ribbons that when pulled create a ruche look, full front opening with no closure, and metallic thread trim. The overall amount of finishing is such that the dress and over-the-dress garment are neither flimsy in nature or construction, nor lacking in durability. The Item # 5027 Vampira Costume consists of two or more garments. Note 14 of Section XI, of the HTSUSA, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. Neither the knit portion, classifiable in heading 6104, nor the woven portion, classifiable in heading 6204, imparts the essential character of the dress. Following General Rule of Interpretation (GRI) 3(c), the dress will be classified in the heading which occurs last in numerical order in the HTS.
CBP rationale
The applicable subheading for the Item # 5027 Vampira Costume dress will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Dresses: Of synthetic fibers: Other: Other, Other: Women’s. The applicable subheading for the Item # 5027 Vampira Costume over-the-dress garment will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…Other garments, women’s or girls’: Of man-made fibers, Other.
Full text
N088920 January 21, 2010 CLA-2-62:OT:RR:NC:TA:353 TARIFF NO.: 6204.43.4030, 6211.43.0091 Mr. Jeff Coppens Palamon USA 480 Enterprise Street, Ste. B San Marcos, CA 92078 RE: The tariff classification of an adult costume from China. Dear Mr. Coppens: In your letter dated December 14, 2009, received by this office on December 24, 2009, you requested a tariff classification ruling. The submitted sample, Item # 5027 Vampira Costume, consists of a woman’s dress and an over-the-dress garment. The dress is constructed of a knit 100 percent polyester fabric bodice and a woven 100 percent polyester skirt. The sleeveless halter-style dress features a sturdy neck, waist and seams, defined bust, multi-layer skirt with ribbons that when pulled create a ruche look, sewn-on belt, and lace-like trim. The over-the-dress garment is constructed of woven 100 percent polyester fabric. The garment extends to slightly below the bottom of the dress, has a 6-inch finished collar, long sleeves with ribbons that when pulled create a ruche look, full front opening with no closure, and metallic thread trim. The overall amount of finishing is such that the dress and over-the-dress garment are neither flimsy in nature or construction, nor lacking in durability. The Item # 5027 Vampira Costume consists of two or more garments. Note 14 of Section XI, of the HTSUSA, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. Neither the knit portion, classifiable in heading 6104, nor the woven portion, classifiable in heading 6204, imparts the essential character of the dress. Following General Rule of Interpretation (GRI) 3(c), the dress will be classified in the heading which occurs last in numerical order in the HTS. The applicable subheading for the Item # 5027 Vampira Costume dress will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Dresses: Of synthetic fibers: Other: Other, Other: Women’s.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Item # 5027 Vampira Costume over-the-dress garment will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…Other garments, women’s or girls’: Of man-made fibers, Other.” The rate of duty 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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