The tariff classification of a child’s costume from China.
Issued March 8, 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 sample will be returned to you. Style CS09-0122-A Vampira Costume with 3D EVA Chest consists of a woven 100 percent polyester cape with an EVA chest piece. The full length cape has a full front opening with self-tie at the neck and large padded collar. The chest piece attaches to the cape with a hook and loop closure. The costume is well made with styling, finished neck and sturdy 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 cape imparts the essential character of the set.
CBP rationale
The applicable subheading for Style CS09-0122-A Vampira Costume 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
N094057 March 8, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6211.43.0091 Ms. Randy Williams Concept Marketing 18644 E. Powers Lane Aurora, Colorado 80015 RE: The tariff classification of a child’s costume from China. Dear Ms. Williams: In your letter dated December 15, 2009, received by this office February 11, 2010, you requested a tariff classification ruling. The sample will be returned to you. Style CS09-0122-A Vampira Costume with 3D EVA Chest consists of a woven 100 percent polyester cape with an EVA chest piece. The full length cape has a full front opening with self-tie at the neck and large padded collar. The chest piece attaches to the cape with a hook and loop closure. The costume is well made with styling, finished neck and sturdy 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 cape imparts the essential character of the set. The applicable subheading for Style CS09-0122-A Vampira Costume 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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