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The tariff classification of a unisex adult costume from China, Taiwan and India.
Issued April 23, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N098795 (April 23, 2010)
Tariff classification
HTS codes: 6114.30.3054
Headings: 6114
GRI rules applied: GRI 3(b)
Product description
The sample will be returned to you. Style 3803 Adult Bunny Costume consists of a jumpsuit, over the head mask, hood, mitts, bib (mimicking a vest), bow tie and feet. The jumpsuit is made of knit plush 100 percent polyester fabric. The garment has long sleeves, a back zipper closure and a fluffy fabric tail. The costume is well made with sturdy seams and neck, and finished 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 jumpsuit imparts the essential character of the set.
CBP rationale
The applicable subheading for the Style 3803 Adult Bunny Costume Set will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other.
Full text
N098795 April 23, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6114.30.3054 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, New York 11514 RE: The tariff classification of a unisex adult costume from China, Taiwan and India. Dear Ms. Tsiavos: In your letter dated March 17, 2010, you requested a tariff classification ruling. The sample will be returned to you. Style 3803 Adult Bunny Costume consists of a jumpsuit, over the head mask, hood, mitts, bib (mimicking a vest), bow tie and feet. The jumpsuit is made of knit plush 100 percent polyester fabric. The garment has long sleeves, a back zipper closure and a fluffy fabric tail. The costume is well made with sturdy seams and neck, and finished 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 jumpsuit imparts the essential character of the set. The applicable subheading for the Style 3803 Adult Bunny Costume Set will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other." The rate of duty will be 14.9 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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