The tariff classification of costumes from China.

N047873 January 27, 2009 CLA-2-62:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020, 6204.43.4040, 6206.30.3041, 6104.63.2011 6117.80.8500, 7117.90.7500 Ms. Emily Huang Handerson Handcraft Manufacturing Co.11 F/6, No.2 Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of costumes from China. Dear Ms. Huang: In your letter dated December 10, 2008, received in this office December 22, 2008, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style S-3168-00 Toddler Garden Fairy Child’s Costume Set consists of dress made of knit 100 percent polyester fabric and wings. The sleeveless dress has a multi-layer skirt with a pedal-style hem and embellishments on the shoulder and waist. Style S-3169-00 Toddler Bee Fairy Child’s Costume Set consists of a dress made of knit 100 percent polyester fabric, wings and headpiece. The dress has thin straps, ribbon trim at the front and a multi-layer skirt. Style S-3171-00 Toddler Mouse Fairy Costume Set consists of a dress made of woven 100 percent polyester fabric and a headpiece. The dress has a velour top with woven fabric short sleeves trimmed with lace, a woven fabric inset trimmed with lace, faux ribbon laces and a woven fabric skirt hemmed with lace. Style W-2046-03 Flower Power Adult Costume consists of a unisex pullover shirt, pants, headband and necklace. The pullover style shirt is made of woven 100 percent cotton fabric at the front, knit polyester fabric at the back, and a faux attached vest of knit 100 percent polyester fabric. The garment has long sleeves with trim at each wrist. The pants and head band are made of knit 100 percent polyester fabric and the necklace is made of plastic material. The pants have an elasticized waist and are without a fly. Style M-1249-06 Hippie Man Costume consists of a unisex pullover shirt, pants, headband and necklace. The pullover style shirt is made of woven 100 percent cotton fabric at the front, knit polyester fabric at the back, and a faux attached printed vest of knit100 percent polyester fabric. The garment has long sleeves with coins at the neckline. The pants and headband are made of knit 100 percent polyester fabric and the necklace is made of plastic material. The pants have an elasticized waist and are without a fly. All of the above costumes are well made with finished necklines, styling and 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 S-3168-00, S-3169-00 and S-3171-00 imparts the essential character of the set. The Flower Power and the Hippie Man Costume consist of two or more garments. Note 14 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately. The applicable subheading for the Styles S-3168-00 and S-3169-00 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts…knitted or crocheted, Dresses, Of synthetic fibers, Other, Girls'." The rate of duty will be 16 percent ad valorem. The applicable subheading for the Style S-3171-00 will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . Dresses: Of synthetic fibers: Other: Other, Other: Girls’." The duty rate will be 16 percent ad valorem. The applicable subheading for the Styles W-2046-03 and M-1249-06 pullover shirt will be 6206.30.3041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other, Other: Women’s." The duty rate will be 15.4 percent ad valorem. The textile category designation is 341. The applicable subheading for the Styles W-2046-03 and M-1249-06 pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits…dresses, skirts…trousers, bib and brace overalls, breeches and shorts: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other." The duty rate will be 28.2 percent ad valorem. The applicable subheading for Styles W-2046-03 and M-1249-06 headbands will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: Other: headbands, ponytail holders and similar articles." The duty rate will be 14.6 percent ad valorem. The applicable subheading for the Style W-2046-03 and M-1249-06 necklace will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for imitation Jewelry, other, of plastics". The rate of duty will be free. 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