The tariff classification of item #’s M00211, Go-Go Girl, M00271, Glamorous Movie Star, and M00728, Greek Goddess, from China

N049956 February 10, 2009 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6104.43.2020; 6104.43.2010 Mr. Frank Gomez World Exchange, Inc. 8840 Bellanca Ave. Los Angeles, CA 90045 RE: The tariff classification of item #’s M00211, Go-Go Girl, M00271, Glamorous Movie Star, and M00728, Greek Goddess, from China Dear Mr. Gomez: In your letter dated January 22, 2009, on behalf of California Costumes, Inc., you requested a tariff classification ruling. Item # M00211, Go-Go Girl, is a flimsy textile costume set that consists of a dress and a headband, with the dress imparting the essential character. The dress is overwhelmingly flimsy, with a loose, visible overlock stitched neck and seams and loose, visible overlock stitched or raw edges at the arms and hem. Item # M00271, Glamorous Movie Star Costume, consists of a dress, scarf, which you call a wrap, and arm covers, which you call glovettes. The costume comes in child, teen, and adult sizes. The dress, scarf and arm covers are constructed of knit polyester fabric. The dress features off-the-shoulder styling, adjustable ribbon straps, a stylized skirt mixing regular knit and knit net fabrics, flimsy neck with a sewn-on sequin garland, loose seams, loose overlock stitched armholes, raw skirt bottom, and textile loop garment hangers. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. 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 set. Item # M00728, Greek Goddess, is a flimsy textile costume set that consists of a dress and a headpiece, with the dress imparting the essential character. Although the dress has a styling feature and two well-made embellishments, it has a loose, visible overlock stitched neck and seams and loose, a loose, visible single straight stitched waist and loose, visible overlock stitched or raw edges at the arms and hem. The applicable subheading for item # M00211, Go-Go Girl, and item # M00728, Greek Goddess, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free. The applicable subheading for the child size item # M00271, Glamorous Movie Star Costume, will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girl’s suits, ensembles…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 teen and adult size item # M00271, Glamorous Movie Star Costume, will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girl’s suits, ensembles…dresses, skirts…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/. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”). 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 Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division