The tariff classification of adult costumes from China.
Issued January 26, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6211.43.0091
Headings: 6211
GRI rules applied: GRI 3(b)
Product description
The samples will be returned to you. Style CS10-0140 Caped Corset Costume consists of a corset-like garment and cape made of 100 percent polyester fabric. The corset-like garment is made of 100 percent woven fabric and the cape is of a flimsy construction. The corset-like garment does not provide support. The item extends to the waist dipping a little lower at the front and has thin straps. The corset-like garment is well made with styling, sturdy seams, and capped 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 garment imparts the essential character of the set.
CBP rationale
The applicable subheading for the Style CS10-0140 Caped 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
N089522 January 26, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6211.43.0091 Mr. Randy Williams Concept Marketing 18644 E. Powers Lane Aurora, Colorado 80015 RE: The tariff classification of adult costumes from China. Dear Mr. Williams: In your letter dated December 23, 2009, you requested a tariff classification ruling. The samples will be returned to you. Style CS10-0140 Caped Corset Costume consists of a corset-like garment and cape made of 100 percent polyester fabric. The corset-like garment is made of 100 percent woven fabric and the cape is of a flimsy construction. The corset-like garment does not provide support. The item extends to the waist dipping a little lower at the front and has thin straps. The corset-like garment is well made with styling, sturdy seams, and capped 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 garment imparts the essential character of the set. The applicable subheading for the Style CS10-0140 Caped 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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