The tariff classification of costumes from China.

N081109 November 20, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 9505.90.6000, 6113.00.9086 Ms. Luz Guzman Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of costumes from China. Dear Ms. Guzman: In your letter dated October 8, 2009, received by this office on October, 21, 2009, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The submitted samples are Styles 50239 Black Suited Spider Girl Tween, 50258 Black Suited Spider Girl Adult, and 50262 Emma Frost Deluxe Sexy Adult Costumes. Style 50239 Black Suited Spider Girl Tween Costume comes in sizes K (7-8), G (10-12), J (14-16) and T (7-9 Junior) and consists of a dress, mask, arm covers and an item you refer to as tights. The dress is constructed of knit 92 percent polyester, 8 percent spandex fabric. The short sleeve dress features a sleeve insert panel, stylized sewn-in belt/cummerbund with loose overlock stitching, loose overlock stitched neck and seams, tight single straight stitched waist, thin elastic at the back near the waist, hook and loop tab closure with loose overlock stitching, and loose overlock stitching at the arms and dress bottom. The overall amount of finishing is such that the article is flimsy in nature or construction, and is lacking in durability. The mask is made of coated fabric and is held onto the head with an elastic band. The arm covers are constructed of metalized knit mesh fabric. The “tights” are pants that reach to mid calf and are constructed of knit 92 percent polyester, 8 percent spandex fabric. The pants feature an elasticized tunnel waist, loose overlock stitched seams and hemmed ankles. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. Style 50258 Black Suited Spider Girl Adult costume consists of a dress, mask, gloves, and pair of boot covers. The dress is constructed of knit 92 percent polyester, 8 percent spandex fabric that is coated by metal flakes/dust in a plastic matrix, and has a mesh insert. The sleeveless choker-style halter dress features a finished neck and collar edge, bodice with a large sewn-on fabric spider, finished armholes, tight single stitched waist, loose overlock stitched seams, two hook and loop tab closures with loose overlock stitching, slit skirt with a sewn-on fabric spider and loose overlock stitched edges. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The mask is made of coated fabric and is held onto the head with an elastic band. The gloves and boot covers are constructed of knit 92 percent polyester, 8 percent spandex fabric that is coated by metal flakes/dust in a plastic matrix. Style 50262 Emma Frost Deluxe Sexy Adult costume and consists of top, skirt, cape, glovettes, and pair of boot covers constructed of knit polyester fabric that is coated by metal flakes/dust in a plastic matrix. The corset-style top features a defined bust with darts, finished lace-up front, loose overlock stitched neck and seams, hook and loop tab closure with loose overlock stitching, and bottom with loose overlock stitching; the garment is not body supporting. The overall amount of finishing is such that the article is flimsy in nature or construction, and is lacking in durability. The skirt features an elasticized tunnel waist, partial lace-up slit skirt with metallic stitching, and loose overlock stitched seams. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The cape features a hemmed neck, loose overlock stitched seams, hemmed hook and loop tab closure, and hemmed edges. 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 for the Styles 50239 Black Suited Spider Girl Tween and 50258 Black Suited Spider Girl Adult costumes and the top for the Style 50262 Emma Frost Deluxe Sexy costume impart the essential character of the set. The applicable subheading for the Styles 50239 Black Suited Spider Girl Tween and 50262 Emma Frost Deluxe Sexy costumes 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 Style 50258 Black Suited Spider Girl Adult costume will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Other: Women’s or girls’.” The rate of duty will be 7.1 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