The tariff classification of adult costumes from China.

N086955 December 30, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010, 6113.00.9086, 6110.30.3059, 6104.63.2011, 6117.10.2030 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 W-3209-00 Pirate, W-3214-00 Teen Pink Metallic Flapper and W-3213-00 Teen Pirate Costumes. Style # W-3209-00 Pirate Costume consists of a dress and hat constructed of 100 percent knit polyester fabric. The long sleeve dress features a finished neckline, ribbon lace up front, three piece sleeves with sewn on ribbon bow and plastic skull, sturdy waist and seams, and hemmed multi layer skirt. The hat is tri-corner style. Style # W-3214-00 Teen Pink Metallic Flapper Costume consists of a dress constructed of a knit polyester fabric coated with tiny plastic dots so that it resembles lamé and a headband of narrow fabric. The sleeveless dress is fully fringed and features a finished neck, sturdy seams, and sequined shoulder straps. 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-3209-00 Pirate, W-3214-00 Teen Pink Metallic Flapper 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 # W-3209-00 Pirate 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. The applicable subheading for the Style # W-3214-00 Teen Pink Metallic Flapper Costume will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Other: Women’s or girls’.” The rate of duty will be 7.1 percent ad valorem. Style # W-3213-00 Teen Pirate Costume consists of a pullover, pants and a scarf which you call a sash, constructed of 100 percent knit polyester fabric. The long sleeve pullover features a heat transfer skull and crossbones, finished neck and edges with lace-like trim, and sturdy seams. The pants features a tunneled elasticized waist, ruche legs, sturdy seams, and sewn on ribbon bows. The triangular scarf measures approximately 50 inches x 34 inches x 34 inches. The Style # W-3213-00 Teen Pirate 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 overall amount of finishing is such that the garments are neither flimsy in nature or construction, nor lacking in durability. The applicable subheading for the Style # W-3213-00 Teen Pirate pullover will be 6110.30.3059, 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: Women’s or girls’: Other.” The rate of duty will be 32 percent ad valorem. The applicable subheading for the Style # W-3213-00 Teen Pirate pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other.” The rate of duty will be 28.2 percent ad valorem. The applicable subheading for the Style # W-3213-00 Teen Pirate scarf will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crocheted…Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers, Other.” The rate of duty will be 11.3 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/. We are returning your request for a ruling for Style # AG-2421-02 Witch Hat and any related samples, exhibits, etc. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically §177.7(a) reads, in pertinent part: No ruling letter will be issued in any instance in which it appears contrary to the sound administration of the Customs and related laws to do so. In light of the prohibition set out in 10 CFR 177.7 (a), and as the instant classification ruling request is closely related to an issue that is before Customs Headquarters, we are unable to issue a classification ruling letter to you with respect to the Witch Hat. 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