The tariff classification of costumes from China.

N081188 November 20, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 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, 22, 2009, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The submitted samples are Styles 50257 Spider Girl Sassy Deluxe and 50260 American Dream Sassy Deluxe Adult Costumes. Style 50257 Spider Girl Sassy Deluxe costume consists of a dress, gloves and boot covers constructed of knit 92 percent polyester, 8 percent spandex fabric that is coated by metal flakes/dust in a plastic matrix, and a mask. The sleeveless choker-style halter dress features a multiple panel top, asymmetric skirt, finished neck, loose overlock stitched seams, tight single stitched waist, thin elastic at the back, two hook and loop tab closures with loose overlock stitching, and hemmed arm holes and choker. 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 feature an opening for the thumb. Style 50260 American Dream Sassy Deluxe costume consists of a dress, gloves and boot covers constructed of knit 92 percent polyester, 8 percent spandex fabric that is coated by metal flakes/dust in a plastic matrix, and a mask. The sleeveless dress features a multiple panel top with darts, drop waist, gathered asymmetric skirt, loose overlock stitched neck and seams, tight single stitched waist, thin elastic at the back near the waist, hook and loop tab closure with loose overlock stitching, loose overlock stitching at the arm holes and dress bottom, and a sewn on star. 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 feature an opening for the thumb. 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 50257 Spider Girl Sassy Deluxe and 50260 American Dream Sassy Deluxe costumes imparts the essential character of the set. The applicable subheading for the Styles 50257 Spider Girl Sassy Deluxe and 50260 American Dream Sassy Deluxe costumes 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