The tariff classification of children’s costumes from China.

N048064 January 30, 2009 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020, 6204.43.4040 Ms. Christian Lee Handerson Handicraft Mfg. Co.11F/6, No. 2, Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of children’s costumes from China. Dear Ms. Lee: In your letter dated December 25, 2008, on behalf of Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling. Style S-3153-00 Purple Garden Fairy Costume Set consists of a knit 100 percent polyester fabric dress and mesh wings The dress has a multi layered skirt with a petal bottom, shirred bodice trimmed with sequins and very thin straps. Style G-3458-00 Pink Spider Web Witch Costume Set consists of a dress made of knit 100 percent polyester fabric dress and nylon fabric hat. The short sleeve dress has embellishments on the sleeves and down the front of the dress and a hook and loop closure at the back. Style G-3459-00 Purple Black Witch Costume Set consists of a knit 100 percent polyester dress and hat. The long sleeve dress has a double layer skirt, laces at the midriff, ribbon trim on the hem and wrist, spangles at the neck and a hook and loop closure at the back. Style G-3464-00 Winged Devil Costume Set consists of a knit 100 percent polyester dress and a horned headpiece. The long, sleeveless dress has a double layer at the front of the skirt, spangle trim down the front, ribbon laces and sheer fabric over each shoulder. Style G-3255-00 Golden Queen Costume Set consists of a woven 100 percent polyester fabric dress and a headpiece. The long dress has long sleeves and insets of velour on each side at the top. The front of the dress has ruffles and embellishments down the center. 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 S-3153-00, G-3458-00, G-3459-00 and G-3464-00 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 G-3255-00 will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts…Dresses: Of synthetic fibers: Other: Other, Other: Girls’." 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/. 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