The tariff classification of costumes from China.

N037791 October 1, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 9505.90.6000; 6114.30.3060 Ms. Christian Lee Handerson Handicraft Mfg. Co. 11 F/6, No.2, Jian-Ba Road Chung-Ho Taipei, Taiwan RE: The tariff classification of costumes from China. Dear Ms. Lee: In your letter dated September 5, 2008, on behalf of Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling. The submitted samples are five textile costumes identified as style# B-0383-03, Mummy, style# B-1162-01, Red Ninja, style# B-1162-00, Black Ninja, style# M-1521-00, Pirate Captain, and style# G-1291-00, Angel. Style# B-0383-03, Mummy, consists of a top, pants and a hood constructed of knit 100% polyester fabric. The pullover top features gathered styling at the arms and chest, and an embalmed and wrapped look. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The pants are of flimsy construction. 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 pullover top for style# B-0383-03 imparts the essential character of the set. Style# B-1162-01, Red Ninja, consists of a top, pants, a belt, arm ties, a hood and a headband made of knit 100% polyester fabric. Although the top has a styling feature, it is overwhelmingly flimsy with a flimsy neck and seams, and raw and/or loose overlock stitched edges at the arms, hem, collar and styling feature. The Red Ninja meets the requirements for classification as flimsy. Style# B-1162-00, Black Ninja, consists of a top, pants, a belt, arm ties, a hood and a headband made of knit 100% polyester fabric. Although the top has a styling feature, it is overwhelmingly flimsy with a flimsy neck and seams, and raw and/or loose overlock stitched edges at the arms, hem, collar and styling feature. The Black Ninja meets the requirements for classification as flimsy. Style# M-1521-00, Pirate Captain consists of a coat/jacket, pants, hat, belt, eye patch, jabot, and boot covers. The coat/jacket is constructed of a combination of knit polyester fabric whose surface has been partially coated or covered by a design characterized by a distressed leather look and plain knit polyester fabric. The coat/jacket does not protect against the elements and features an oversize padded collar, faux lace-up front, full left over right front hook and loop strip closure, finished neck, sturdy seams, turned cuffs, hemmed edges, and elaborate trim. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The pants are of flimsy construction. 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 coat/jacket for style# M-1521-00 imparts the essential character of the set. Style# G-1291-00, Angel, consists of a dress, a halo, wings and a belt, with the dress made of 100% polyester and 100% mesh nylon sleeves. The dress is overwhelmingly flimsy, with a flimsy neck and seams, flimsy elastics, a flimsy hook and loop tab closure, and raw and/or loose overlock stitched edges at the arms, hem and closure. The Angel costume meets the requirements for classification as flimsy. Your samples are being returned per your request. The applicable subheading for style# B-0383-03, Mummy, will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other: women’s or girls’: other. The duty rate will be 32% ad valorem. The textile category is 639. The applicable subheading for style# B-1162-01, Red Ninja, style# B-1162-00, Black Ninja, and style# G-1291-00, Angel, will be 9505.90.6000, HTSUS, which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free. The applicable subheading for style# M-1521-00, Pirate Captain, will be 6114.30.3060, HTSUS, which provides for other garments, knitted or crocheted: of man-made fibers: other, other: men’s or boys’. The duty rate will be 14.9% ad valorem. The textile category designation is 659. 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. We are returning your request for a ruling on style# M-1520-00, Count, and style# M-1522-00 Deluxe Pirate, and any related samples, exhibits, etc. Your ruling request was for seven items, ruling requests will contain a maximum of five items in order to be accepted. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. We suggest separate requests for a ruling for style# M-1520-00 and style# M-1522-00. 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 Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division