The tariff classification of adult costumes from China.

N086582 December 22, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Christian Lee Handerson Handicraft Mfg. Co. 11F/6, No.2 Jian-Ba Road, Chung-Ho, Taipei, Taiwan RE: The tariff classification of adult costumes from China. Dear Ms. Lee: In your letter dated November 26, 2009, you requested a tariff classification ruling. Style W-3211-00 Sorceress Costume consists of long dress, choker and belt. The dress is made of knit velour 100 percent polyester fabric. The dress has long sleeves with trim on the cuffs and spangle trim down the front. Style W-3212-00 Witch Costume consists of a dress and witch hat. The dress is made of knit 100 percent velour polyester fabric. The garment has long sleeves trimmed with lace-like fabric as well as the bottom of the dress. The dress also features ribbon laces down the front. Style W-3215-00 AS Queen for Teen Costume consists of dress and headpiece. The dress is made of 100 percent polyester fabric with a back zipper closure. The garment long sleeves, a knit velour top with a small inset of woven fabric, a long knit velour peplum and a multi-layer woven skirt. The dress also features a gold trimmed collar and embellishments on the skirt and inset. Style W-3217-00 Vampiress Costume consists of a dress made of knit velour 100 percent polyester fabric. The dress has an attached hood, long sleeves, a self-tie at the back and embellishments at the end of the sleeves and down the front of the garment. Style W-3219-00 Fallen Angel Costume consists of a dress, wings and belt. The sleeveless dress is made of 100 percent knit polyester fabric. The garment has a multi layered skirt and two rows of buttons down the front. The costumes are well made with styling, finished neck, sturdy waist and seams, finished edges and sewn-on embellishments. 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 dresses impart the essential character of the sets. The applicable subheading for the Styles W-3211-00, W-3212-00, W-3215-00, W3217-00 and W-3219-00 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women's or girls' suits, ensembles…dresses, skirts, divided skirts, trousers…knitted or crocheted: Dresses: Of synthetic fibers, Other, Women’s.” 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