The tariff classification of unisex costumes from China.

N047741 January 9, 2009 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Christian Lee Handerson Handicraft Mfg. Co.11F/6, No. 2, Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of unisex costumes from China. Dear Ms. Lee: In your letter dated December 11, 2008, on behalf of Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style W-2795-00 Medieval Cape Dress Costume Set consists of a dress and gloves made of knit 100 percent polyester fabric. The long velour dress is designed with a short attached hooded capelet that has a ribbon tie at the front. Style M-1576-00 Crusader Costume Set consists of a robe, hood, boot covers and belt. The robe is made of knit 100 percent polyester fabric. The long sleeve garment is knee length with a dragon figure at the front and a mesh overlay on the sleeves. Style W-2808-00 Punk Fallen Angel Costume Set consists of a dress and wings. The dress is made of knit 100 percent polyester fabric. The short dress has a tattered hem, shirring at the front with two faux zippers, two small woven fabric insets at the front and two straps with buckles at the shoulders. Style W-2807-00 Fallen Angel Costume Set consists of a dress and wings. The knit 100 percent polyester fabric, long velour sleeveless dress has a scoop neckline, two woven fabric insets on each side of the top and ribbon laces with metal grommets. The costumes are well made with styling, finished neck, sturdy seams and finished edges. 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 dresses impart the essential character of the sets The applicable subheading for the Styles W-2795-00, M-1576-00, W-2808-00 and W-2807-00 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women's or girls' suits, ensembles…dresses, skirts, divided skirts, trousers…knitted or crocheted: Dresses: Of synthetic fibers, Other, Women’s.” 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/. 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