The tariff classification of children’s costumes China.

N085258 December 11, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6204.43.4040, 6104.43.2020 Ms. Christian Lee Handerson Handicraft Mfg. Co. 11F6, No.2, Jian-BA Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of children’s costumes China. Dear Ms. Lee: In your letter dated November 6, 2009, on behalf of sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling. The samples will be returned to you. Style G-3771-00 Pink Witch Costume consists of a dress and hat. The dress is made of 100 percent polyester fabric. The top portion of the dress is knit velour fabric and the bottom is woven sateen. The sleeveless dress with spangle straps has faux ribbon laces down the front, with spangle trim and a ribbon hem. GRI 3 (c) provides that when goods cannot be classified by reference 3(a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In reference to Style G-3771-00 Pink Witch Costume dress the tariff provision for the woven fabric is the tariff subheading which occurs last. Style G-3818-00 Poodle Girl Costume consists of a dress, belt and neck scarf. The dress is made of woven 100 percent polyester fabric. The dress has a lace-like trimmed neckline, puffed sleeves and a poodle design on the skirt. Style G-3819-00 Black Witch Costume consists of a dress and hat made of 100 percent polyester fabric. The long dress has a knit velour top with a woven fabric inset and a woven sateen skirt with a peplum of net fabric. The dress features faux ribbon laces with spangle trim at the front and embellishments on the peplum. The greater woven fabric portion imparts the essential character of the dress. Style G-3821-00 Mermaid Costume consists of a dress and headpiece made of knit100 percent polyester fabric. The long dress has an inset of woven fabric at the middle of the dress at the top and bottom. The garment features thin straps, off the shoulder sleeves, a small peplum and a triple layer ruffled hem. Style G-3828-00 Lady Bug Fairy Costume consists of a dress, wings and headpiece. The dress is 100 percent polyester fabric. The sleeveless empire style dress has a knit velour top and a woven fabric bottom. The dress has a ruffled hem and a hook and loop closure at the back. The essential character is imparted by the greater woven bottom portion. The costumes are well made with styling, hemmed neck, sturdy waist and seams, and finished edges. 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 Styles G-3771-00, G-3818-00, G-3819-00, G-3821-00 and G-3828-00, imparts the essential character of the set. The applicable subheading for the Styles G-3771-00 Pink Witch, G-3818-00 Poodle Girl, G-3819-00 Black Witch and G-3828-00 Lady Bug Fairy Costume Sets will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts . . . Dresses: Of synthetic fibers: Other: Other, Other: Girls’." The duty rate will be 16 percent ad valorem. The applicable subheading for the Style G-3821-00 Mermaid Costume Set will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts…knitted or crocheted, Dresses, Of synthetic fibers, Other, Girls'." 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/. 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