The tariff classification of costumes from China.

N028200 June 9, 2008 CLA-2-61:OT:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3054; 6104.43.2010; 6211.43.0010; 9505.90.6000 Ms. Una Gauthier Barthco International Inc. Import Department One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of costumes from China. Dear Ms. Gauthier: In your letter dated May 5, 2008, on behalf of CVS Pharmacy, you requested a classification ruling. As requested, the samples will be returned to you. You have submitted two items, numbers 458751 and 244141. Item 244141 is an assortment of 3 styles, which are 9974H, 1130H and 1159H; the classification of these styles will be separately addressed. Item 458751, is a child’s Skele-Bones Costume Set, consists of a hooded jumpsuit constructed of knit 100% polyester fabric. The garment has plastic material depicting bones sewn on the front. The jumpsuit is well made with styling features, a finished neckline and sewn on embellishments. The costume also includes a mask and polyester gloves with sewn on plastic pieces depicting bones. Style 9974H is an adult Scream Costume Set, consists of a dress constructed of knit polyester fabric. The dress is well-made with styling features, a finished neckline and hood. The costume also includes a scream mask. Style 1130H is an adult Prisoner Costume Set, consists of a hooded jumpsuit constructed of woven 100% polyester fabric, The orange colored coveralls have a prisoner number printed on the front and the words “Got Busted Penitentiary” on the back, The coverall is well made with styling features, a finished neckline, seams, a zipper closure and finished edges and hems. The costume also includes handcuffs and a key. 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, Item 458751 and styles 9974H and 1130H, the garments impart the essential character of the sets. The applicable subheading for Item 458751, 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 duty rate will be 14.9% ad valorem. The textile category designation is 659. The applicable subheading for Style 9974H, will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . knitted or crocheted: dresses: of synthetic fibers: other, women’s. The duty rate will be 16 percent ad valorem. The textile category designation is 636. The applicable subheading style 1130H, will be 6211.43.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear, other garments: other garments, women’s or girls’: of man-made fibers, coveralls, jumpsuits and similar apparel: other: women’s. The duty rate will be 16% ad valorem. The textile category designation is 659. Style 1159H is an adult Emperor of Evil costume. The style consists of a hooded robe with chest drape and attached capelet of polyester knit material and a face mask, medallion, gloves and belt. There are no styling features, or well made construction features and unfinished edges. Closures are flimsy. The costume meets the flimsy and non-durable requirements for classification within Heading 9505. The applicable subheading style 1159H, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive, carnival or other entertainment articles, including magic tricks, and practical joke articles; parts and accessories thereof: other: other. The duty rate will be Free. 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. The textile category number above applies to merchandise produced in non-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. 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