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The tariff classification of an adult unisex Costume from China.
Issued May 24, 2010 by U.S. Customs and Border Protection.
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Copies to clipboardN1 N102856 (May 24, 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 50047 King Pharaoh Adult Costume consists of a jumpsuit and headpiece made of knit 100 percent polyester fabric. The short sleeve jumpsuit has a bib collar with hieroglyphics and an attached sash with hieroglyphics down the front and a hook and loop closure at the back. The costume is well made with sturdy seams, neck and styling. 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 Style 50047 King Pharaoh Adult 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
N102856 May 24, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6114.30.3054 Ms. Luz Guzman Disguise 12120 Kear Place Poway, California 92064 RE: The tariff classification of an adult unisex Costume from China. Dear Ms. Guzman: In your letter undated letter, received by this office April 26, 2010, you requested a tariff classification ruling. The sample will be returned to you. Style 50047 King Pharaoh Adult Costume consists of a jumpsuit and headpiece made of knit 100 percent polyester fabric. The short sleeve jumpsuit has a bib collar with hieroglyphics and an attached sash with hieroglyphics down the front and a hook and loop closure at the back. The costume is well made with sturdy seams, neck and styling. 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 Style 50047 King Pharaoh Adult 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 duty rate 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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