The tariff classification of a child’s costume from China.
Issued February 4, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.43.2020
Headings: 6104
GRI rules applied: GRI 3(b)
Product description
The samples will be returned to you. Style CS10-0153 Gothic Vampire Queen Costume consists of a dress and collar. The dress and collar are made of knit 100 percent polyester velveteen fabric. The dress has long sleeves, gold braid trim at the front, ruching over the entire skirt and a hook and loop closure at the back. The dress is well made with styling, sturdy waist and seams and sewn-on embellishments. 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 dress imparts the essential character of the set.
CBP rationale
The applicable subheading for Style CS10-0153, Gothic Vampire Queen Costume Set will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts…knitted or crocheted, Dresses, Of synthetic fibers, Other, Girls'.
Full text
N090359 February 4, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Ms. Kim Benedetto Seasons, USA Inc. 3434 Heather Lane Wantagh, New York 11793 RE: The tariff classification of a child’s costume from China. Dear Ms. Benedetto: In your letter dated December 9, 2009, received by this office January 11, 2010, you requested a tariff classification ruling. The samples will be returned to you. Style CS10-0153 Gothic Vampire Queen Costume consists of a dress and collar. The dress and collar are made of knit 100 percent polyester velveteen fabric. The dress has long sleeves, gold braid trim at the front, ruching over the entire skirt and a hook and loop closure at the back. The dress is well made with styling, sturdy waist and seams and sewn-on embellishments. 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 dress imparts the essential character of the set. The applicable subheading for Style CS10-0153, Gothic Vampire Queen Costume Set will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts…knitted or crocheted, Dresses, Of synthetic fibers, Other, Girls'." 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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