The tariff classification of adult costumes from China.
Issued October 13, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.43.2010, 6204.43.4030
GRI rules applied: GRI 3(b)
Product description
The samples will be returned to you. Styles 5147244 Size S/517245 Size M/517246 Size L Rockabilly Costume “Red” consists of a red halter dress with polka dots and a textile belt. The dress is made of woven 100 percent polyester fabric. The sleeveless dress without a waist has a large collar and skull and crossbones at the center of the bodice. The belt is approximately 2 ¼” wide with a hook and loop closure. Styles 5147241 Size S/5147242 Size M/5147243 Size L Rockabilly Costume “Black” is identical to Rockabilly Costume “Red” in style and fabric content except for the color of the dress. The individual pieces of the costume 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 this item, the garment imparts the essential character. Styles 5147238 Size S/5147239 Size M/5147240 Size L Groovy Chick Costume consists of a dress, headband and a belt with a plastic buckle. The dress, headband and belt are made of woven 100 percent polyester fabric. The dress without a waist has long sleeves and an elasticized neckline. Styles 5147247 Size S/5147248 Size M/5147249 Size L Spider Queen Costume consists of a dress and fingerless gloves made of knit velour 95 percent polyester/5 percent PVC fabric. The mid-calf dress is an off the shoulder-style with semi attached sleeves and attached choker and a front slit. You had stated that the costume has a corset however it was not included with the sample. All of the above costumes are well made with sturdy seams, finished 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 dress fo
CBP rationale
The applicable subheading for Styles 5147244 Size S/5147245 Size M/5147246 Size L Rockabilly Costume “Red”, Styles 5147241 Size S/5147242 Size M/5147243 Size L Rockabilly Costume “Black”, and Styles 5147238 Size S/5147239 Size M/5147240 Size L Groovy Chick Costume Set will be 6204.43.4030, 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: Women’s. The applicable subheading for Styles 5147247 Size S/5147248 Size M/5147249 Size L Spider Queen Costume Set will be 6104.43.2010, 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, Women’s.
Full text
N123436 October 13, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6204.43.4030, 6104.43.2010 Ms. Annalee Mintz Seasonal Visions International Inc. 1368 Park Avenue Emeryville, California 94608 RE: The tariff classification of adult costumes from China. Dear Ms. Mintz: In your letter dated September 13, 2010 you requested a tariff classification ruling. The samples will be returned to you. Styles 5147244 Size S/517245 Size M/517246 Size L Rockabilly Costume “Red” consists of a red halter dress with polka dots and a textile belt. The dress is made of woven 100 percent polyester fabric. The sleeveless dress without a waist has a large collar and skull and crossbones at the center of the bodice. The belt is approximately 2 ¼” wide with a hook and loop closure. Styles 5147241 Size S/5147242 Size M/5147243 Size L Rockabilly Costume “Black” is identical to Rockabilly Costume “Red” in style and fabric content except for the color of the dress. The individual pieces of the costume 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 this item, the garment imparts the essential character. Styles 5147238 Size S/5147239 Size M/5147240 Size L Groovy Chick Costume consists of a dress, headband and a belt with a plastic buckle. The dress, headband and belt are made of woven 100 percent polyester fabric. The dress without a waist has long sleeves and an elasticized neckline. Styles 5147247 Size S/5147248 Size M/5147249 Size L Spider Queen Costume consists of a dress and fingerless gloves made of knit velour 95 percent polyester/5 percent PVC fabric. The mid-calf dress is an off the shoulder-style with semi attached sleeves and attached choker and a front slit. You had stated that the costume has a corset however it was not included with the sample. All of the above costumes are well made with sturdy seams, finished 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 dress for Styles 5147238 Size S/5147239 Size M/5147240 Size L Groovy Chick Costume and Styles 5147247 Size S/5147248 Size M/5147249 Size L Spider Queen Costume imparts the essential character of the set. The applicable subheading for Styles 5147244 Size S/5147245 Size M/5147246 Size L Rockabilly Costume “Red”, Styles 5147241 Size S/5147242 Size M/5147243 Size L Rockabilly Costume “Black”, and Styles 5147238 Size S/5147239 Size M/5147240 Size L Groovy Chick Costume Set will be 6204.43.4030, 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: Women’s." The rate of duty will be 16 percent ad valorem. The applicable subheading for Styles 5147247 Size S/5147248 Size M/5147249 Size L Spider Queen Costume Set will be 6104.43.2010, 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, Women’s." 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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