The tariff classification of costumes from China.

N038979 October 1, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6104.43.2010 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 18, 2008, on behalf of Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling. The submitted samples are two textile costumes, style# G-1899-00, Spiderella Costume, and style# W-2327-00, Maid Costume. Style# G-1899-00, Spiderella Costume, is a costume comprised of a long purple dress with a collar that has eight pointed edges, black “web” net sleeves, and a silk-screened bat on the chest. Although the dress features a multi-layer collar, “web” inserts, and a well-made neck, it has flimsy seams, a flimsy hook and loop tab closure and raw or loose overlock stitched edges at the hem, closure and collar. The Spiderella Costume meets the requirements for classification as flimsy. Style# W-2327-00, Maid Costume, is an adult costume consisting of a dress and headpiece. The dress is constructed of knit polyester fabric. The short sleeve dress features raglan sleeves, a sewn-on apron, ruffles at the bottom, flimsy neck and seams, thin elastic at the arms, raw edges at the collar, arms and bottom, a sewn-on bow and belt, and lace-like trim at the chest and apron. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. 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 for style# W-2327-00 imparts the essential character of the set. Your samples are being returned per your request. The applicable subheading for style# G-1899-00, Spiderella Costume, 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 rate of duty will be Free. The applicable subheading for style# W-2327-00, Maid Costume, will be 6104.43.2010, 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), knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s.” The rate of duty will be 16% 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. 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. 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