The tariff classification of costumes from China.

N079997 October 30, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6111.30.5070, 6110.30.3059, 6104.63.2011, 6117.80.9540 Ms. Christian Lee Handerson Handicraft Mfg. Co. 11F/6, No. 2, Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of costumes from China. Dear Ms. Lee: In your letter dated October 8, 2009, on behalf of Spencer Gifts. Inc., you requested a tariff classification ruling. The samples will be returned to you. Style S-3244-01 Darling Devil Costume consists of a jumpsuit, capelet and headpiece made of knit velour 100 percent polyester fabric. The jumpsuit has long sleeves and legs with elastic at the ankles and wrists. The garment also has a fabric tail and a hook and loop closure at the back. The capelet attaches to the jumpsuit with hook and loop strip. The costume will be imported in infant sizes 6-12 months. Style W-2957-01 Gangster Doll Costume consists of a pullover, trousers and tie made of knit100 percent polyester fabric. The pullover resembles a double breasted jacket and has a collar, two faux flap pockets and buttons at the front. The trousers have no fly and elasticized waist. The novelty tie resembles a man’s tie with two ribbon ties. The costume will be imported in adult sizes. The costumes are well made with tight stitching, finished necks and styling. 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 jumpsuit for Style S-3244-01 Darling Devil Costume imparts the essential character of the set. The Gangster Doll Costume, Style W-2957-01 consists of two or more garments. Note 14 of Section XI, of the HTSUSA, 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 Style S-3244-01 Darling Devil Costume Set will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Other: Other." The duty rate will be 16 percent ad valorem. The applicable subheading for the Style W-2957-01 Gangster Doll pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Women’s or girls’ : Other." The duty rate will be 32 percent ad valorem. The applicable subheading for the pants will be 6104.63.2011, 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: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other." The duty rate will be 28.2 percent ad valorem. The applicable subheading for the novelty tie 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. 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