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The tariff classification of a child’s costume from China.
Issued June 18, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N108619 (June 18, 2010)
Tariff classification
HTS codes: 6204.43.4040
Headings: 6204
GRI rules applied: GRI 3(b)
Product description
The Item # 10072 Dress-Up Costume consists of a dress, hat, purse, necklace, and gloves packaged together ready for retail sale. Item # 10072 will come in a variety of colors. The dress is constructed of 100 percent woven polyester fabric. The well made dress features an off-the shoulder look, lace-like trim on the neckline, textile flower on the bodice, sturdy waist, and long gathered skirt. The pillbox-style hat is constructed of 100 percent knit polyester fabric and features faux gems. The handbag is made of an outer surface of 100 percent knit polyester fabric and features flap closure and a long handle. The long beaded necklace is made of plastic. The gloves are constructed of 100 percent knit polyester fabric, are wrist length, and have no fourchettes. 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 Item # 10072 Dress-Up Costume will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Dresses: Of synthetic fibers: Other: Other, Other: Girls’.
Full text
N108619 June 18, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6204.43.4040 Mr. Jeff Beals Teetot & Company, Inc. 341 South Melrose St., Suite A Placentia, CA 92870 RE: The tariff classification of a child’s costume from China. Dear Mr. Beals: In your letter dated May 17, 2010, received by this office on June 4, 2010, you requested a tariff classification ruling. The Item # 10072 Dress-Up Costume consists of a dress, hat, purse, necklace, and gloves packaged together ready for retail sale. Item # 10072 will come in a variety of colors. The dress is constructed of 100 percent woven polyester fabric. The well made dress features an off-the shoulder look, lace-like trim on the neckline, textile flower on the bodice, sturdy waist, and long gathered skirt. The pillbox-style hat is constructed of 100 percent knit polyester fabric and features faux gems. The handbag is made of an outer surface of 100 percent knit polyester fabric and features flap closure and a long handle. The long beaded necklace is made of plastic. The gloves are constructed of 100 percent knit polyester fabric, are wrist length, and have no fourchettes. 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 Item # 10072 Dress-Up Costume will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Dresses: Of synthetic fibers: Other: Other, 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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