The tariff classification of costumes from China.

N043717 November 28, 2008 CLA-2-61:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6110.30.3059, 6104.43.2020, 6104.43.2010 Ms. Rosemary Beck Paper Magic Group, Halloween Division 345 7th Avenue, 6th Floor New York, New York 10001 RE: The tariff classification of costumes from China. Dear Ms. Beck: In your letter dated October 29, 2008 you requested a classification ruling. The samples which you submitted are being returned as requested. The samples consist of Items Numbers 6829124 Truth or Dare Devil and 6829108 Spotlight Vamp Costumes. Both costumes come in Child and Teen sizes. The Item Number 6829124 Truth or Dare Devil Costume consists of a top, pants, arm covers and a headband. The short sleeve pullover top is constructed of 100 percent polyester fabric and features a finished, stylized grommet neckline, empire waist peplum, sewn-on stuffed devil tail stiffened by wire, loose overlock stitched seams, and raw/overlock stitched arms and bottom. The overall amount of finishing is such that the pullover is neither flimsy in nature or construction, nor lacking in durability. The pants are constructed of 100 percent polyester fabric coated with compact plastic and feature and elasticized waist, loose overlock stitched seams and ankles, and a tacked-on embellishment. The overall amount of finishing is such that the pants are flimsy in construction. The arm covers are constructed of 100 percent polyester fabric and are approximately 7½ inches in length. The headband is worn over the head and constructed of textile covered plastic with textile devil horns on top. The Item Number 6829108 Spotlight Vamp Costume consists of a dress, underskirt, boot covers and a belt. The long sleeve dress is constructed of a top component of 100% polyester fabric and a bottom component of polyester fabric containing metalized yarn. The essential character of the dress is imparted by the top component. The dress features a finished double layer stand up 6-inch collar stiffened by wire, stylized multi-layer slit top, hemmed neckline, single stitched waist, loose overlock stitched seams, raw edging on the arms and skirt, and a sewn-on neck embellishment. The overall amount of finishing is such that the dress is neither flimsy in nature or construction, nor lacking in durability. The underskirt is constructed of net fabric and features a single stitched waist with thin elastic, a loose overlock stitched seam, and lace-like skirt trim. The overall amount of finishing is such that the underskirt is flimsy in construction. The boot covers are constructed of neoprene layered between knit man-made fiber fabrics. The belt is constructed of knit fabric coated with compact plastic. 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 for the Truth or Dare Devil Costume and the dress for the Spotlight Vamp Costume impart the essential character of the set. The applicable subheading for the Item Number 6829124 Child and Teen Truth or Dare Devil Costume 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: other: women’s or girls’: other. The duty rate will be 32 percent ad valorem. The textile category designation is 639. The applicable subheading for the Item Number 6829108 Childs’ Spotlight Vamp Costume, will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles…dresses, skirts…knitted or crocheted: dresses: of synthetic fibers: other, girls’. The duty rate will be 16 percent ad valorem. The textile category designation is 636. The applicable subheading for the Item Number 6829108 Teen Spotlight Vamp Costume will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles…dresses, skirts…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. 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. 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