The tariff classification of adult costumes from China.

N080239 November 5, 2009 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6211.43.0091, 6104.43.2010, 6104.53.2010, 6217.10.9530 Ms. Rosemary Beck Paper Group, Halloween Div. 345 7th Ave., 6th Floor New York, NY 10001 RE: The tariff classification of adult costumes from China. Dear Ms. Beck: In your letter dated October 9, 2009, you requested a tariff classification ruling. The samples will be returned to you. Style 6731120 French Kiss™ Ring Mistress Costume Size S consists of a coat-like garment and dress. The coat-like garment is made of woven 100 percent polyester fabric. It features tails, a large collar, long sleeves with ruffle at the wrist and a full front opening with trim. The coat-like garment does not provide protection from the elements. The dress is made of 100 percent polyester fabric. The garment with thin straps is made of knit fabric from the top down through the drop waist and woven fabric with decorative mesh ruffles at the bottom. The greater part of the dress, which is the top knit portion, imparts the essential character of the dress. The French Kiss™ Ring Mistress Costume will also be imported in sizes, Styles 6731119 XS, 6731121 M and 6731122 L. Style 6731116 French Kiss™ Bollywood Beauty Costume Size S constructed to resemble a sari and consists of a choli/top, skirt and hand covers. The choli/top and hand ornaments are made of woven 100 percent decorative polyester fabric. The choli/top resembles a halter top and is embellished with spangles and embroidery. The long skirt is made of knit 100 percent fabric open on the side to the waist, and has two hook and loop closures. The skirt-like item has a pallu, fabric resembling a sash, attached to the elasticized waist. The French Kiss™ Bollywood Beauty Costume will also be imported in Styles 6731115 XS, 673117 M and 6731118 L. The costumes are well made with sturdy stitching and seams, styling and embellishments. The French Kiss™ Ring Mistress and the French Kiss™ Bollywood Beauty Costumes Size S consist 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 the French Kiss™ Ring Mistress Costume coat-like garment, Styles 6731119, 6731120, 6731121 and 6731122, will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Tracks suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other." The duty rate will be 16 percent ad valorem. The applicable subheading for the French Kiss™ Ring Mistress Costume dress, Styles 6731119, 6731120, 6731121 and 6731122, will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Woman’s or girls’ suits, ensembles, suit-type jackets, blazers, Dresses, . . . knitted or crocheted: dresses: Of synthetic fibers: Other, Women’s." The duty rate will be 16 percent ad valorem. The applicable subheading for the French Kiss™ Bollywood Beauty Costume Styles 6731115, 6731116, 6731117 and 6731118 , choli/top, will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits and swimwear; other garments: Other garments women’s or girls’: Of man-made fibers, Other." The duty rate will be 16 percent ad valorem. The applicable subheading for the French Kiss™ Bollywood Beauty Costume skirt, Styles 6731115, 6731116, 6731117 and 6731118 will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Women’s." The duty rate will be 16 percent ad valorem. The applicable subheading for the French Kiss™ Bollywood Beauty Costume hand covers, Styles 6731115, 6731116, 6731117 and 6731118 will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories…Accessories: Other: Other, Of man-made fibers." The duty rate will be 14.6 percent ad valorem. Style 6739017 French Kiss™ Sailorette Costume Size S consists of a dress and hat. The dress made of knit 80 percent polyester/20 percent spandex fabric. The short dress is backless with and attached capelet-style top and stand-up collar with a hook and loop closure and four buttons on the skirt. The garment also has trimming on the top, waist and bottom. The French Kiss™ Sailorette Costume will also be imported in sizes, Styles 6739016 XS, 6739018 M and 6739019 L. Style 6731134 French Kiss™ Glamour Flapper Costume Size S consists of a dress and headband. The dress is made of knit 95 percent polyester/5 percent PVC fabric. The flapper-style dress has faux sequins and a fringe-like bottom. The garment has a draped fabric attached to the thin straps with wristbands attached. The French Kiss™ Glamour Flapper Costume will also be imported in sizes, Styles 6731133 XS, 6731135 M and 6731136 L. 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, dress for the French Kiss™ Sailorette and French Kiss™ Glamour Flapper Costumes imparts the essential character of the set. The applicable subheading for the French Kiss™ Sailorette Costume Set, Styles 6739016 XS, 673017 S, 6739018 M and 6739019 L and the French Kiss™ Glamour Flapper Costume Set Styles 6731133 XS, 6731134 S, 6731135 M and 6731136 L will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Woman’s or girls’ suits, ensembles, suit-type jackets, blazers, Dresses, . . . knitted or crocheted: dresses: Of synthetic fibers: Other, Women’s." The duty rate 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