The tariff classification of adult costumes from China.

N086936 December 28, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6114.30.3070, 6204.43.4030, 6104.43.2010, 6110.30.3053, 6103.43.1550 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 December 1, 2009, on behalf Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling. All costumes are adult size. The submitted samples are Style #s M-1680-00 Vampire Cape, W-3222-00 Darkness Alice, W-3113-00 Teen Robin Lady, W-3117-00 Queen of Hearts, and M-1685-00 Countryside Man Costumes. Style # M-1680-00 Vampire Cape Costume is a robe-like garment constructed of knit 100 percent polyester fabric. The robe features a hood, attached capelet, long sleeves, full front opening with a tie closure at the neck, decorative fabric edging with a red spider web design, and contrasting red capping. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The applicable subheading for the Style # M-1680-00 Vampire Cape Costume 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. Style # W-3222-00 Darkness Alice Costume consists of a dress and headpiece. The dress is constructed of woven 100 percent polyester satin fabric. The short sleeve dress features a finished neck, sturdy waist and seams, two-layer collar, puff sleeves, faux lace up front, knit nylon mesh skirt overlay, and finished edges. The headpiece is a hair-slide that is covered with fabric. Style # W-3113-00 Teen Robin Lady Costume consists of a dress, hat, belt and leg covers. The dress is constructed of knit 100 percent polyester fabric. The short sleeve dress features a lace up front, sturdy waist and seams, hemmed neck, and sewn-on embellishments. The hat and leg covers are constructed of the same fabric as the dress. Style # W-3117-00 Queen of Hearts Costume consists of a dress and textile crown. The dress is constructed of top panels of knit 100 percent polyester fabric with a woven polyester mesh insert, sleeves of knit 100 percent polyester fabric and woven 100 percent polyester satin fabric, and a long skirt of woven 100 percent polyester fabric. The essential character of the dress is imparted by the woven fabrics. The long sleeve dress features a finished neck, sturdy waist and seams, balloon sleeves, a multi layer hoop skirt, and ribbon and lace-like trim. 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, for the Style #s W-3222-00 Darkness Alice, W-3113-00 Teen Robin Lady and W-3117-00 Queen of Hearts Costumes, the dress imparts the essential character of the set. The overall amount of finishing is such that the dresses are neither flimsy in nature or construction, nor lacking in durability. The applicable subheading for the Style #s W-3222-00 Darkness Alice and W-3117-00 Queen of Hearts Costumes will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Dresses: Of synthetic fibers: Other: Other, Other: Women’s.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the W-3113-00 Teen Robin Lady Costume will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s’.” The rate of duty will be 16 percent ad valorem. Style # M-1685-00 Countryside Man Costume consists of a pullover and shorts constructed of knit polyester fabric. The pullover features ½ length sleeves, a pointed collar, partial front opening with no means of closure, sturdy seams, and finished neck and edges. The shorts resemble lederhosen and feature attached suspenders, sturdy waist and seams, turned cuffs, contrasting color capping, and sewn-on decorative embroidered ribbon. The overall amount of finishing is such that the garments are neither flimsy in nature or construction, nor lacking in durability. The Style # M-1685-00 Countryside Man Costume 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 Style # M-1685-00 Countryside Man pullover will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Men’s or boys’: Other.” The rate of duty will be 32 percent ad valorem. The applicable subheading for the Style # M-1685-00 Countryside Man shorts will be 6103.43.1550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: Of synthetic fibers: Trousers, breeches and shorts: Other: Shorts: Men’s.” The rate of duty will be 28.2 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