The tariff classification of adult costumes from China.

N047870 January 21, 2009 CLA-2-62:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010, 6204.43.4030 Ms. Christian Lee Handerson Handicraft Mfg. Co.11F/6, No. 2, Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of adult costumes from China. Dear Ms. Lee: In your letter dated December 11, 2008, received in this off ice on December 22, 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-2804-00 Tavern Lady Costume Set consists of a dress and cap made of knit 100 percent polyester fabric. The long dress has elasticized sleeves and neckline, a faux attached vest and a double layer skirt. Style W-2805-00 Japanese Lady Costume Set consists of a dress and waist band. The dress is made of woven 95% polyester and 5 percent cotton fabric. The dress has kimono style sleeves, trim on the neckline, sleeves and skirt and a back zipper closure. Style W-2796-00 Ladybug costume Set consists of a dress, wings and headpiece. The dress is made of knit 100 percent polyester fabric. The garment has pinafore style-straps, ruffle trim on the neckline and a dropped waist with a double layer skirt. Style W-2797-00 Purple Pixie Costume Set consists of a dress, wings and gloves. The dress is made of knit 100 percent polyester fabric. The garment has a dropped waist with a double layer skirt, thin straps, and embellishments at the front and faux laces at the front. Style W-2715-00 Mouse Lady Costume Set consists of a dress and headpiece. The dress is made of 100 percent polyester fabric. The top portion of the dress is made of knit fabric with woven sleeves and a woven inset. Down the front of the garment are ribbon laces. The bottom of the dress is made of woven fabric trimmed with a lace-like fabric. The costumes are well made with numerous styling features, finished neck, sturdy waist and seams, finished edges and sewn-on embellishments. 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 Styles W-2804-00, W-2805-00, W-2796-00, W-2797-00 and W-2715-00 imparts the essential character of the set. Neither the knit portion, classifiable in heading 6104, nor the woven portion, classifiable in heading 6204, imparts the essential character of the dress for Style W-2715-00 Mouse Lady Costume Set Following General Rule of Interpretation (GRI) 3(c), the set will be classified in the heading which occurs last in numerical order in the HTS.   The applicable subheading for the Styles W-2804-00, W-2796-00, W-2797-00 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." The rate of duty will be 16 percent ad valorem. The applicable subheading for the Styles W-2805-00 and W-2715-00 will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles…, dresses, skirts, divided skirts, trousers: Dresses: Of synthetic fibers: Other: Other: Other: Women’s." The rate of duty will be 16 percent ad valorem. 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