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The tariff classification of a child’s unisex costume from China.
Issued May 4, 2010 by U.S. Customs and Border Protection.
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Copies to clipboardN1 N100924 (May 4, 2010)
Tariff classification
HTS codes: 6104.43.2020
Headings: 6104
GRI rules applied: GRI 3(b)
Product description
The sample will be returned to you. Items 6815481 and 6815482 Phantom Costume consists of a child’s robe/dress and a sash made of knit 100 percent polyester fabric. The long garment has an attached hood with a mesh covering over the face and long sleeves with tattering at the wrists. The garment also features a jewel neckline, tattered attached bib, and a tattered hemline. The individual pieces are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For these items, the robe/dress imparts the essential character.
CBP rationale
The applicable subheading for the Items 6815481and 6815482 Phantom Costume will be 6104.43.2020, 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, Girls’.
Full text
N100924 May 4, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Ms. Rosemary Beck Paper Magic Group, Halloween Division 345 7th Ave., 6th Floor New York, New York 10001 RE: The tariff classification of a child’s unisex costume from China. Dear Ms. Beck: In your letter dated March 30, 2010, you requested a tariff classification ruling. The sample will be returned to you. Items 6815481 and 6815482 Phantom Costume consists of a child’s robe/dress and a sash made of knit 100 percent polyester fabric. The long garment has an attached hood with a mesh covering over the face and long sleeves with tattering at the wrists. The garment also features a jewel neckline, tattered attached bib, and a tattered hemline. The individual pieces are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For these items, the robe/dress imparts the essential character. The applicable subheading for the Items 6815481and 6815482 Phantom Costume will be 6104.43.2020, 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, 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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