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The tariff classification of an adult costume from China.
Issued March 18, 2010 by U.S. Customs and Border Protection.
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Copies to clipboardN0 N094936 (March 18, 2010)
Tariff classification
HTS codes: 6104.43.2010
Headings: 6104
GRI rules applied: GRI 3(b)
Product description
The sample will be returned to you. Style CS09-0013-R1 Queen of Flames Costume consists of a dress, headpiece and collar made of knit 100 percent velveteen fabric. The long dress has ruching from waist to hip and mesh fabric continuing to the hem and on the sleeves. The garment has a key hole neckline and a hook and loop closure at the back. The costume is well made with numerous styling features and sturdy waist. 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 the Style CS09-0013-R1 Queens of Flames Costume will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s’.
Full text
N094936 March 18, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, New York 11793 RE: The tariff classification of an adult costume from China. Dear Ms. Benedetto: In your letter dated February 16, 2010, you requested a tariff classification ruling. The sample will be returned to you. Style CS09-0013-R1 Queen of Flames Costume consists of a dress, headpiece and collar made of knit 100 percent velveteen fabric. The long dress has ruching from waist to hip and mesh fabric continuing to the hem and on the sleeves. The garment has a key hole neckline and a hook and loop closure at the back. The costume is well made with numerous styling features and sturdy waist. 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 the Style CS09-0013-R1 Queens of Flames Costume will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s’." 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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