Dress up Set
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6114200046 | 28.3% | CN | US | Official Doc |
| 6214900090 | 28.8% | CN | US | Official Doc |
| 6114303030 | 32.4% | CN | US | Official Doc |
| 9503000073 | 10.0% | CN | US | Official Doc |
| 9503000071 | 10.0% | CN | US | Official Doc |
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AI Analysis
π Dress-Up Set (Children's Costume & Fashion Accessories)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Pro-Level Import Strategy
π One Product, Multiple Categories β Know Which HS Code Applies & How to Avoid 45%+ Tariffs!
π¦ I. Product Definition & Classification: What Exactly Is a "Dress-Up Set"?
A dress-up set is a clothing or costume ensemble designed for children, typically used for imaginative play, role-playing, or themed events. It may include garments, accessories, and decorative elements that mimic adult attire (e.g., princess gowns, superhero suits, nurse outfits).
However, not all dress-up sets are created equal β their classification depends on:
- Material (cotton, synthetic fibers, knitted fabric)
- Structure (complete outfit vs. accessory-only)
- Intended use (playwear vs. actual wearable clothing)
- Whether it includes toys or is purely fashion-based
β οΈ Critical Distinction:
- If the set functions as clothing β classified under textile HS codes (e.g., 6114, 6214)
- If it contains toys or is primarily for play β falls under toy category (9503)
- If it includes face coverings, veils, or theatrical props β may trigger higher tariffs
π II. HS Code Classification Breakdown (2026 Latest Tariff Authority)
| HS Code | Product Description | Key Features | Tax Type | Total Tax Rate |
|---|---|---|---|---|
6114.20.00.46 |
Girls' cotton or fiber-based costume sets | Made from cotton or man-made fibers; full outfit (top + bottom + accessories) | Textile | 28.3% |
6214.90.00.90 |
Costume sets with shawls, veils, or textile accessories | Includes non-clothing items like face veils, capes, or decorative wraps | Textile + Accessory | 28.8% |
6114.30.30.30 |
Knitted or man-made fiber girls' costume sets | Stretchy, elasticized fabrics; often used in play costumes | Textile | 32.4% |
9503.00.00.73 |
Costume sets falling under toys or playwear | Designed for childrenβs play; includes dolls, props, or non-functional garments | Toy | 10.0% |
9503.00.00.71 |
Dolls or toy-based girls' costume sets | Typically sold with dolls or as part of doll accessories | Toy | 10.0% |
π Key Insight:
- Textile-based costume sets (6114/6214) are treated as clothing, not toys β higher tariffs - Toy-based costume sets (9503) are exempt from mostιε taxes β only 10% total - The same product can be classified differently depending on packaging, labeling, and marketing claims
π° III. 2026 Latest Tariff Breakdown (With Detailed Tax Clauses)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (including subsequent imports)
π― 1. 6114.20.00.46 β Girlsβ Cotton or Fiber Costume Sets (Textile-Based)
| Item | Detail |
|---|---|
| Base Tariff | 10.8% (ad valorem) |
| Section 301 (USITC) Additional Duty | +7.5% |
| Section 122 (IEEPA) Emergency Tariff | +10.0% |
| Total Effective Rate | 28.3% |
| Tax Calculation | CIF Value Γ 28.3% |
| De Minimis Exemption? | β No (denied under 9903.88.01) |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:6114.20.00.46 β FOOTNOTE:9903.88.01 |
π Explanation:
- Section 301 (7.5%): Imposed under U.S. Trade Representative (USTR) authority for Chinese goods deemed to involve unfair trade practices. - Section 122 (10%): Enacted under the International Emergency Economic Powers Act (IEEPA) β applies to goods from China, Hong Kong, and Macau. - Combined with base tariff (10.8%), results in 28.3% total β not negotiable.
π― 2. 6214.90.00.90 β Costume Sets with Shawls, Veils, or Textile Accessories
| Item | Detail |
|---|---|
| Base Tariff | 11.3% |
| Section 301 (USITC) Additional Duty | +7.5% |
| Section 122 (IEEPA) Emergency Tariff | +10.0% |
| Total Effective Rate | 28.8% |
| Tax Calculation | CIF Γ 28.8% |
| De Minimis Exemption? | β No |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:6214.90.00.90 β FOOTNOTE:9903.88.01 |
π Why Higher?
- Even accessories like veils or shawls are treated as textile components if they are intended to be worn. - If the set includes a face veil, headscarf, or cape, it automatically triggers textile classification β higher tax.
π― 3. 6114.30.30.30 β Knitted or Man-Made Fiber Costume Sets
| Item | Detail |
|---|---|
| Base Tariff | 14.9% |
| Section 301 (USITC) Additional Duty | +7.5% |
| Section 122 (IEEPA) Emergency Tariff | +10.0% |
| Total Effective Rate | 32.4% |
| Tax Calculation | CIF Γ 32.4% |
| De Minimis Exemption? | β No |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:6114.30.30.30 β FOOTNOTE:9903.88.01 |
π Red Flag Alert:
- Knitted fabrics (e.g., stretchy dresses, leggings) are classified under higher base tariff due to higher value and complexity. - Even if it's just a play outfit, if it's made of synthetic knits, itβs not treated as a toy β 32.4% tax.
π― 4. 9503.00.00.73 β Costume Sets in Toy Category (Playwear)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Section 301 (USITC) Additional Duty | 0.0% |
| Section 122 (IEEPA) Emergency Tariff | +10.0% |
| Total Effective Rate | 10.0% |
| Tax Calculation | CIF Γ 10.0% |
| De Minimis Exemption? | β Yes (under 9903.88.01) |
| Legal Basis Path | IEEPA:9903.01.25 β 9503.00.00.73 |
π Golden Rule:
- If the set is marketed as a toy, sold with a doll, or designed for imaginative play, it can be classified under 9503. - Only 10% total tax β a massive saving vs. 32.4%! - De minimis applies β no duty if value < $800
π― 5. 9503.00.00.71 β Doll or Toy-Based Costume Sets
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Section 301 (USITC) Additional Duty | 0.0% |
| Section 122 (IEEPA) Emergency Tariff | +10.0% |
| Total Effective Rate | 10.0% |
| Tax Calculation | CIF Γ 10.0% |
| De Minimis Exemption? | β Yes |
| Legal Basis Path | IEEPA:9903.01.25 β 9503.00.00.71 |
π Pro Tip:
- If the set comes with a doll or is sold as part of a doll playset, use 9503.00.00.71. - This avoids textile tariffs entirely β only 10% IEEPA tax applies.
π οΈ IV. Customs Clearance Best Practices (Real-World Tips)
β 1. Required Documentation (Must-Have List)
| Document | Required? | Why It Matters |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state product type, material, intended use |
| β Product Photos (with labels) | βοΈ | Show fabric type, accessories, packaging |
| β Technical Specs / Material List | βοΈ | Prove cotton vs. synthetic, knitted vs. woven |
| β Marketing Materials / Packaging | βοΈ | If labeled as βfor dollsβ or βplaysetβ, supports toy classification |
| β Certificate of Origin (CO) | βοΈ | Required for tariff eligibility |
| β Third-Party Test Reports (e.g., CPSIA, ASTM F963) | βοΈ | For toy classification β mandatory for 9503 |
| β Bill of Lading | βοΈ | For customs tracking and clearance |
β 2.η³ζ₯ζε·§οΌη³ζ₯ε£θ―οΌ
π₯ βMaterial First, Use Second, Toy or Textile? Thatβs the Key!β
| Scenario | Correct HS Code | Common Mistake |
|---|---|---|
| Full cotton dress + hat, no doll | 6114.20.00.46 |
Misclassified as toy β 28.3% tax |
| Costume with veil + cape, sold with doll | 9503.00.00.71 |
Misclassified as textile β 32.4% tax |
| Knitted dress, stretchy fabric | 6114.30.30.30 |
Claimed as toy β denied |
| Costume sold as βprincess playsetβ | 9503.00.00.73 |
Claimed as clothing β higher tax |
β 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Set includes both clothing and toy elements | Declare as toy (9503) if main purpose is play; provide marketing proof |
| Same product sold in two markets | Use different packaging/labeling to qualify for toy classification in US |
| No doll included, but marketed as "play costume" | Use 9503.00.00.73 β if supported by evidence |
| Face veil or shawl included | Avoid textile classification β repackage as toy accessory |
| Importing from Vietnam/Mexico | Consider shifting origin β IEEPA exemption possible |
π V. Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 9503.00.00.71 |
10.0% | CPSIA, ASTM F963 | IEEPA 10% only |
| π¨π³ China | 6114.30.30.30 |
13.0% | CCC | No 301/IEEPA |
| πͺπΊ EU | 9503.00.00.71 |
0% (if CE) | CE | No extra taxes |
| π¦πΊ Australia | 9503.00.00.71 |
5% | RCM | No 301/IEEPA |
| π―π΅ Japan | 9503.00.00.71 |
0% | PSE | No extra taxes |
π Takeaway:
- The U.S. is the only market imposing 10%+ IEEPA tariffs on Chinese goods. - Toy classification (9503) is the only way to avoid 28%+ textile tariffs in the U.S.
π VI. Common Mistakes & How to Avoid Them (Real Cases)
β Mistake 1: Selling a cotton princess dress with a crown as a βtoyβ
π Result: Customs reclassifies as textile β 28.3% tax + penalties
β Mistake 2: Labeling a knitted outfit as βplay costumeβ without proof
π Result: Denied toy status β 32.4% tax
β Mistake 3: Not providing photos of packaging or marketing materials
π Result: Customs cannot verify intent β assumes textile use
β Correct Approach:
Use clear labeling:
- βPrincess Play Costume Set for Dollsβ
- βImaginative Play Dress-Up Kit β Designed for Childrenβs Role-Playβ
- Include photos of doll, packaging, and instructions
π― VII. Final Verdict: How to Win the Tax War
π― Your Goal:
Minimize tax from 32.4% β 10.0% by correctly classifying as a toy.
π₯ Pro Tip:
- Use 9503.00.00.71 or 9503.00.00.73 if the set is marketed for play, sold with a doll, or designed for childrenβs imagination. - Avoid textile codes (6114/6214) unless itβs real wearable clothing.π Golden Rule:
βIf itβs for play, call it a toy. If itβs for wear, call it clothing.β
Wrong label = Wrong tax. Wrong tax = Lost profit.
π£ Act Now: Avoid 32% Tax β Get It Right the First Time!
π Contact a licensed customs broker + provide:
- Product photos
- Packaging & labeling
- Marketing materials
- Material compositionπ Apply for an Advance Ruling (Pre-Clearance) to lock in the correct HS Code and avoid surprises.
β¨ Professional Customs Starts with Accurate Classification!
πΌ Your profit margin depends on the right HS Code. Choose wisely.
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.