The tariff classification of a child’s unisex costume from China
Issued February 11, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.3054
Headings: 6114
GRI rules applied: GRI 3(b)
Product description
The sample will be returned to you. The Monster costume, item PT57872, consists of a jumpsuit, a hood resembling monster, and shoe covers made 100 percent polyester brushed knit fabric. The one-piece garment has long sleeves and tattered ankles and wrists. The garment features a long tail and a hook and loop closure at the back. It will be imported in size 4-6. The costume is well made with sturdy seams 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 the Monster costume 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
N142797 February 11, 2011 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6114.30.3054 Ms. Cherry Lin Tom’s Toy Int’l (HK) LTD Room 604-6 Concordia Plaza 1 Science Museum Road TST East, KLN Hong Kong, China RE: The tariff classification of a child’s unisex costume from China Dear Ms. Lin: In your letter dated January 3, 2011, you requested a tariff classification ruling. The sample will be returned to you. The Monster costume, item PT57872, consists of a jumpsuit, a hood resembling monster, and shoe covers made 100 percent polyester brushed knit fabric. The one-piece garment has long sleeves and tattered ankles and wrists. The garment features a long tail and a hook and loop closure at the back. It will be imported in size 4-6. The costume is well made with sturdy seams 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 the Monster costume 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 rate of duty 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 the 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 the National Import Specialist at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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