The tariff classification of adult costumes from China.

N086584 December 22, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010, 6211.43.0091 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, on behalf of Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling. Style W-3207-00 Medieval Princess Costume consists of a dress and headpiece with veil. The dress is made of knit velour 100 percent polyester fabric. The long dress has long sleeves, a ribbon trimmed square neckline, trimming down the front, ties at the waist and a back zipper closure. Style W-3204-00 Devil Costume consists of a dress and cape. The long dress is made of knit velour 100 percent polyester fabric and the long cape is made of woven 100 percent polyester fabric. The sleeveless dress has an inset of woven down the front with embellishments and a hoop at the bottom. The cape has a full front opening with a lace like trim and has an attached hood with a tie closure. Style W-3110-00 Black Purple Witch Costume consists of a dress and witch hat. The long dress is made of knit polyester fabric. The garment features long sleeves with embellishments; ribbon laces an embellishments peplum a tattered at the bottom. Style W-3111-00 Vampiress Costume consists of a long dress and choker. The dress is made of knit velour 100 percent polyester fabric. The garment has a large collar, long sleeves and ribbon laces with metal grommets down the front. Style W-3210-00 Witch Costume consists of a dress and with hat made of velour 100 percent polyester fabric. The long dress has long sleeves, ribbon laces with metal grommets down the front and a tattered hemline. 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 for Styles W-3207-00, W-3110-00 W-3111-00 and W-3210-00 impart the essential character of the sets. The Devil Costume, Style W-3208-00 consists of two or more garments. Note 14 of Section XI, of the HTSUSA, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately. The applicable subheading for the Styles W-3207-00 Medieval Princess,W-3110-00 Black Purple Witch, W-3111-00 Vampiress, W-3210-00 Witch Costume Sets and the dress for Style W-3209-00 Devil Costume 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. The applicable subheading for the Devil Costume cape, Style W-3209-00 Devil Costume will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, women's or girls': Of man-made fibers, Other". 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