The tariff classification of unisex adult costumes from China.

N047876 January 16, 2009 CLA-2-62:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3054, 6204.43.4030, 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 adult costumes from China. Dear Ms. Cooper: In your letter dated December 10, 2008, on behalf of Smiffys, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style B-1755-00 Mummy Costume consists of a jumpsuit made of knit 100 percent polyester fabric. The long sleeve garment is shirred at the front sleeves and legs and has strips of fabric at the bottom and across the top. Style G-3455-00 Storybook Beauty Costume Set consists of a dress and headpiece. The dress is made of woven 100 percent polyester fabric. The short dress has puffed sleeves, a collar, ruffle at the top of the sleeves, an apron, tie belt and a hook and loop closure at the back. The dress is trimmed with lace-like fabric on the sleeves and at the hem. Style B-1739-00 Devil Reaper Costume set consists of a long robe/dress, belt and hooded mask made of knit 100 percent polyester fabric. The long sleeve dress/robe has an attached hood. The costumes are well made with sturdy seams, styling, finished neck, 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 Style BG-3455-00 and Style B-1739-00 imparts the essential character of the set. The applicable subheading for Style B-1755-00 Mummy Costume, will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other." The duty rate will be 14.9 percent ad valorem. The applicable subheading for the Style G-3455-00 Storybook Beauty Costume Set 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. The applicable subheading for the Style B-1739-00 Devil Reaper Costume Set 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. 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