CBP Ruling N089947 — The tariff classification of a child’s unisex costume from China.

Tariff classification

Headings: 6211

GRI rules applied: GRI 3(b)

Product description

The samples will be returned to you. Style CS10-0121 Car Racer costume consists of a jumpsuit and cap with a peak, made of woven 100 percent polyester fabric. The jumpsuit has long sleeves and pants and is elasticized at the wrists and ankles. The garment has a stand-up collar and at the back a hook and loop closure. The costume is well made with styling, sturdy neck, waist and seams. 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 jumpsuit imparts the essential character of the set.

CBP rationale

The applicable subheading for the Style CS10-0121 Car Racer Costume Set will be 6211.43.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Track suits, ski-suits and swimwear; Other garments, women’s or girls’: Of man-made fibers, Coveralls, jumpsuit and similar apparel: Other: Girls.

Full text

N089947 January 26, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6211.43.0020 Mr. Randy Williams Concept Marketing 18644 E. Powers Lane Aurora, Colorado 80015 RE: The tariff classification of a child’s unisex costume from China. Dear Mr.Williams: In your letter dated November 30, 2009 and received in this office on January 06, 2010 you requested a tariff classification ruling. The samples will be returned to you. Style CS10-0121 Car Racer costume consists of a jumpsuit and cap with a peak, made of woven 100 percent polyester fabric. The jumpsuit has long sleeves and pants and is elasticized at the wrists and ankles. The garment has a stand-up collar and at the back a hook and loop closure. The costume is well made with styling, sturdy neck, waist and seams. 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 jumpsuit imparts the essential character of the set. The applicable subheading for the Style CS10-0121 Car Racer Costume Set will be 6211.43.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Track suits, ski-suits and swimwear; Other garments, women’s or girls’: Of man-made fibers, Coveralls, jumpsuit and similar apparel: 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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