The tariff classification of adult costumes from China.

N048355 February 5, 2009 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010, 6114.30.3070, 6117.80.9540 Ms. Emily Huang Handerson Handcraft Manufacturing Co.11 F/6, No.2 Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of adult costumes from China. Dear Huang: In your letter dated December 25, 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 2790-00 Midnight Witch Costume consists of a dress, cape, thin velour belt, and hat. The dress, belt and hat are made of knit 100 percent polyester fabric. The sleeveless velour dress has a tattered hem and a hemmed neck and armholes. The cape is made of sheer polyester knit fabric. The cape has an oversized collar, capped neck and tightly stitched edges, and front string tie closure. Style W-2791-00 Gothic Vampiress Costume Set consists of a dress and collar made of knit polyester fabric. The velour dress has long nylon net sleeves, a ruffle at the neck trim down the front and a multi-layer skirt. Style W-2792-00 Red Devil Costume consists of a dress and headpiece made of knit 100 percent polyester fabric. The velour dress has an overlay of net in the front, long sleeves with a flounce from the elbow down, shirring at the bust and ribbon laces. Style W-2793-00 Golden Coated Witch Costume Set consists of a dress and hat. The dress is made of knit 100 percent polyester fabric. The dress has long net sleeves trimmed with ribbon, laces down at the front of the bodice, shirred at the bust and a multi-layer skirt. Style W-2809-00 Winged Vampiress Costume Set consists of a dress, and a stand-up collar. The dress is made of knit velour polyester fabric. The garment has a long overlay of net fabric at the shoulders, embellished net fabric down each side at the front trimmed with spangles and a ribbon tie. The above costumes are well made with styling, finished neck and edges, sturdy waist and seams. 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-2791-00, W-2792-00, W-2793-00 and W-2809-00 imparts the essential character of the set. The Midnight Witch Costume, Style W2790-00 consists 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 W-2790-00 dress and Styles W-2791-00, W-2792-00, W-2793-00 and W-2809-00 costumes will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Women’s." The rate of duty will be 16 percent ad valorem. The applicable subheading for the Style W-2790-00 cape will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The duty rate will be 14.9 percent ad valorem. The applicable subheading for the Style W-2790-00 belt will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." The duty rate will be 14.6 percent ad valorem. Regarding the classification on the Witch Hat, Section 177.7, Customs Regulations (19 CFR 177.7) provides that rulings will not be issued in certain circumstances. Section 177.7 (a) states in part: No ruling letter will be issued…in any instance where it appears contrary to the sound administration of Customs and related laws to do so. In light of the prohibition set out in 10 CFR 177.7 (a), and as the instant classification ruling request is closely related to an issue that before Customs Headquarters, we are unable to issue a classification ruling letter to you with respect to the Witch Hat. 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