The tariff classification of children’s costumes from China. Correction to Ruling Number N085660

N089885 January 12, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6204.43.4040, 6104.43.2020 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. Correction to Ruling Number N085660 Dear Ms. Lee: This replaces Ruling Number N085660, dated December 15, 2009, which contained a clerical error with the style number for the Vampiress Costume Set. A complete corrected ruling follows. You have submitted five articles for classification. Style G-3822-00 Skeleton Pirate Costume consists of a dress and headpiece made of 100 percent polyester fabric. The dress has a knit fabric top and woven fabric skirt. The garment has long sleeves, ribbon lace bodice, and a multi layer skirt. GRI 3 (c) provides that when goods cannot be classified by reference 3(a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In reference to Style G-3822-00 Skeleton Pirate Costume dress the tariff provision for the woven fabric is the tariff subheading which occurs last. Style G-3825-00 Red Princess Costume consists of a dress and mask. The dress is made of woven 100 percent polyester fabric. The long dress has mutton-style sleeves, a trimmed collar, and small portion of velour at the front with flocking and gold trim down the front and skirt of the dress. The dress has a hooped underskirt. Style G-3826-00 Elegant Witch Costume consists of a dress and witch hat. The dress is made of knit 100 percent polyester fabric. The long velour dress has mutton-style sleeves and an inset of woven sateen flocked fabric with trim from the top through the middle of the skirt. The dress has a hooped underskirt. Style G-3635-00 Deluxe Vampiress Costume consists of a dress and choker. The dress is made of knit 100 percent polyester fabric. The long velour dress has long trimmed sleeves and an inset of woven sateen flocked fabric with trim from the top through the middle of the skirt. The dress has a hooped underskirt. The trim on the dress gives the appearance of a coat. Style G-3832-00 Vampiress Costume consists of a dress made of 100 percent polyester fabric. The knit fabric long dress has an attached hood, long trimmed sleeves and an inset of woven sateen fabric from the top through the middle of the skirt. The skirt has a sheer over skirt open at the middle and secured by ribbon laces at the waist. The costumes are well made with styling, sturdy waist and seams, and 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-3822-00, G-3825-00, G-3826-00, G-3635-00 and G-3832-00, imparts the essential character of the set. The applicable subheading for Styles G-3822-00 Skeleton Pirate Costume and G-3825-00 Red Princess Costume Sets will be 6204.43.4040, 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: Girls’." The rate of duty will be 16 percent ad valorem. The applicable subheading for Styles G-3826-00 Elegant Witch, G-3635-00 Deluxe Vampiress and Style G-3832-00 Vampiress 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. 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