The tariff classification of children’s costumes from China.

N085661 December 15, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020, 6114.30.3070 Ms. Christian Lee Handerson Handicraft Mfg., Co. 11F/6, No.2, Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of children’s costumes from China. Dear Ms. Lee: In your letter dated November 19, 2009, on behalf Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling. Style G-3833-00 Purple Witch Costume consists of a dress and witch hat. The dress is made of knit 100 percent polyester fabric. The long dress has a velour top with long sleeves and an overlay of net fabric at the back of the skirt secured by ribbon laces at the front for the garment. Style G-3834-00 Hooded Robe Costume consists of a dress with an attached hood made of knit velour 100 percent polyester fabric. The long dress has long sleeves a self-tie at the back and embellishments at the front of the garment. Style G-3837-00 Pumpkin Girl Costume consists of a body garment made of knit velour 100 percent polyester fabric. The sleeveless garment with an attached hood extends to the hip and has a filling. At the front of the garment there is a face of a jack o lantern. Style G-3838-00 Bee Girl Costume consists of a hooded garment made of knit velour 100 percent polyester fabric and wings. The sleeveless garment extends to the hip and has a filling and a hook and loop closure at the back. Style G-3839-00 Ladybug Girl Costume consists of a garment made of knit velour 100 percent polyester fabric and wings. The garment has filing, an attached hood, extends to the hip and has a hook and loop closure at the back. The costumes are well made with styling, sturdy seams, finished neck and 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-3833-00 Purple Witch and G-3834-00 Hooded Rose Costumes, imparts the essential character of the set. For Styles G-3837-00 Pumpkin Girl, G-3838-00 Bee Girl and G-3839-00 Ladybug Girl Costumes the body garment imparts the essential character of the set. The applicable subheading for the Styles G-3833-00 Purple Witch and G-3834-00 Hooded Rose Costume Sets 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. The applicable subheading for Style G- 3837-00 Pumpkin Girl, G-3838-00 Bee Girl and G-3839-00 Ladybug Girl Costume Sets will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9 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