CBP Ruling N108620 — The tariff classification of a child’s costume from China.

Tariff classification

HTS codes: 6104.43.2020

Headings: 6104

GRI rules applied: GRI 3(b)

Product description

The Item# 10400 Mermaid Costume consists of dress, capelet, necklace, bracelet, and headband. The dress is constructed of knit polyester fabric. The well made sleeveless dress features a capped neck, sturdy waist, mermaid look, fish tail at the bottom of the skirt, and a rear zipper closure. The capelet is constructed of knit polyester fabric, is shaped like a shell, and does not cover the chest area. The necklace and bracelet are made of plastic beads. The headpiece is made of semi-rigid plastic and has a top bow. 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# 10400 Mermaid 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

N108620 June 11, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020 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# 10400 Mermaid Costume consists of dress, capelet, necklace, bracelet, and headband. The dress is constructed of knit polyester fabric. The well made sleeveless dress features a capped neck, sturdy waist, mermaid look, fish tail at the bottom of the skirt, and a rear zipper closure. The capelet is constructed of knit polyester fabric, is shaped like a shell, and does not cover the chest area. The necklace and bracelet are made of plastic beads. The headpiece is made of semi-rigid plastic and has a top bow. 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# 10400 Mermaid 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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