CBP Ruling N255872 — The tariff classification of a costume from China.

Tariff classification

Headings: 6114

GRI rules applied: GRI 3(b)

Product description

You submitted a sample of an adult Blood Thirsty Vampire Costume, identified as UPC number 50428-49229, which consists of a cape and a dickey-style clothing accessory. 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.” The essential character is imparted by the cape which is constructed of 100% polyester knitted fabric. The cape features multiple panels, a woven satin lining, well-made interior seams and a collar that measures approximately 5 ½ inches in width. The cape has a sewn-on plastic double chain at the neckline and a narrow fabric satin trim around the edges of the garment which obscures them. The sample will be returned to you as requested.

CBP rationale

The applicable subheading for UPC number 50428-49229 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other, Women’s or girls’.

Full text

N255872 August 28, 2014 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Brian G. Pearce CVS Pharmacy One CVS Drive Mailcode 1049 Woonsocket, RI 02895 RE: The tariff classification of a costume from China. Dear Mr. Pearce: In your letter dated August 1, 2014, you requested a tariff classification ruling. You submitted a sample of an adult Blood Thirsty Vampire Costume, identified as UPC number 50428-49229, which consists of a cape and a dickey-style clothing accessory. 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.” The essential character is imparted by the cape which is constructed of 100% polyester knitted fabric. The cape features multiple panels, a woven satin lining, well-made interior seams and a collar that measures approximately 5 ½ inches in width. The cape has a sewn-on plastic double chain at the neckline and a narrow fabric satin trim around the edges of the garment which obscures them. The sample will be returned to you as requested. The applicable subheading for UPC number 50428-49229 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other, Women’s or girls’." 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 World Wide Web at http://www.usitc.gov/tata/hts/. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov. 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 Kimberly Praino at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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