The tariff classification of adult costumes from China.

N048356 February 2, 2009 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010, 6204.43.4030 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 W-2794-00 Black Fair Maiden Witch Costume Set consists of a dress and hat made of woven 100 percent polyester fabric. The long dress has a knit velour top with and woven fabric down the middle. The garment has a ruffled neckline, woven fabric puffed sleeves and a woven fabric skirt. There are beaded embellishments on the bodice and down the front of the skirt of the dress. Style W-2815-00 Regal Princess Costume Set consists of a dress and headband made of knit velour 100 percent polyester fabric. The long dress has mutton-style sleeves and trimmed on the neckline, sleeves, on the waist and down the front. Style W-2709-00 Geisha Costume Set consists of a dress, waist band and rope. The dress is made of woven 95 percent polyester and 5 percent cotton fabric. The knee length kimono-style dress is trimmed without a full front opening has a zipper closure at the back. Style M-1560-00 Dracula Unisex Costume Set consisting of a robe/dress and hat made of knit100 percent polyester fabric. The long robe/dress with long sleeves has an attached short cape with a collar and trimmed with buttons at the front. The costumes are well-made with styling, finished neck and edges and 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 imparts the essential character of the sets. The applicable subheading for the Styles W-2815-00 and M-1560-00 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 2794-00 and W2709-00 will be 6204.43.4030, 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): 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