United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2008 NY Rulings > NY N025363 - NY N025433 > NY N025378

Previous Ruling Next Ruling
NY N025378

April 15, 2008



TARIFF NO.: 6204.43.4030, 6204.43.4040

Ms. Irene Tsiavos
Fun World
Div. of Easter Unlimited Inc.
80 Voice Rd.
Carle Place, NY 11514

RE: The tariff classification of a costume from China, Taiwan, India and Vietnam.

Dear Ms. Tsiavos:

In your letter dated March 25, 2008 you requested a classification ruling. The samples which you submitted are being returned as requested.

The submitted sample is a Dark Red Riding Hood Costume that will be imported as follows:

Styles 120052 & 120052H Child Dark Red Riding Hood Costume Styles 120053 & 120053H Teen Dark Red Riding Hood Costume Styles 120054 & 120054H Adult Dark Red Riding Hood Costume Styles 120055 & 120055H Adult Plus Size Dark Red Riding Hood Costume Styles 120056 & 120056H Teen/Junior Large size Dark Red Riding Hood Costume

All styles come with a capelet and Styles 120054 & 120054H have additional garter. “H” items are packages on a hanger with a color insert.

The Dark Red Riding Costume Set consists of a dress and capelet with attached hood. The dress is composed of knit and woven components. The upper body is constructed from 94% polyester/6% spandex knit fabric. The breast area is constructed from 100% cotton fabric. The outer skirt is constructed from 50% nylon/50% polyester woven fabric. The underskirt is constructed from a non woven fabric with lace trim. The dress is sleeveless and features a scooped neckline and laces up the bodice with contrasting colored ribbon.

The dress is well made with styling, finished edges, seams and embellishments.

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.

Neither the knit nor the woven component provides the essential character of the dress. Therefore, in accordance with General Rules of Interpretation, GRI 3c, the dress shall be classified which occurs last in numerical order among those which equally merit consideration. In this case, the heading is 6204, HTSUS.

The applicable subheading for the Dark Red Riding Costume Set, Styles 120053 & 120053H,120054 & 120054H,120055 & 120055H and 120056 & 120056H will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of synthetic fibers: Other: Other: Other: Women’s." The rate of duty will be 16% ad valorem. The textile category designation is 636.

        The applicable subheading for the Styles 12005 &120052 H will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . Dresses: Of synthetic fibers: Other: Other, Other: Girls’." The duty rate will be 16 percent ad valorem. The textile category designation is 636.

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/.

With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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 (click on "Consumer Protection,” “Business Information,” “Clothing & Textiles,” “Threading Your Way Through the Labeling Requirements”).

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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: