The tariff classification of unisex costumes from China.

N100870 May 5, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6114.30.3070, 6104.43.2020, 6106.20.2030, 6104.43.2010 Ms. Tina Berman Rasta Imposta P.O. Box 7 600 E. Clements Bridge Road Runnemede, New Jersey 08078 RE: The tariff classification of unisex costumes from China. Dear Ms. Berman: In your undated letter, received by this office on April 09, 2010, you requested a tariff classification ruling. The samples will be returned to you. The costumes do not have style numbers. The Adult Beer Mug Costume consists of an upper body garment representing a mug. The garment reaches to mid-thigh and is made of knit polyester fabric and has a jewel neckline, a double tier of velveteen fabric at the top representing the foam and a handle at the side in the back of the garment. The Adult Cupcake Costume consists of an upper body garment representing a cupcake and belt. The garment reaches to mid-thigh and is made of knit polyester fabric and is sleeveless with a jewel neckline, a hoop at the waist and a hook and loop closure at the back. There are embellishments over the top front portion of the garment and the belt attaches with hook and loop tape. The Child’s Sassy Ladybug Costume consists of a dress, wings headpiece and ribbon belt. The dress is made of knit polyester fabric. The sleeveless dress with a multi-panel mesh overlay is trimmed with ribbon and has embellishments with large glossy dots representing a ladybug. The garment has a hook and loop closure at the back. The Child’s Woodstock Costume consists of a top/blouse, flimsy pants, headpiece and feet made of knit brushed polyester fabric. The top has long sleeves, a jewel neckline, strip of fabric representing a tail at the back and a hook and loop closure at the back. The Adult Starburst Costume consists of a dress made of knit polyester fabric. The sleeveless dress has a scoop neckline front and back with starburst print on the front. The above costumes are well made with sturdy seams, 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 the Sassy Ladybug, and the top for the Woodstock Costume impart the essential character of the set. The individual pieces for the Cupcake Costume are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For these items, the robe/dress imparts the essential character. The applicable subheading for Beer Mug and Cup Cake Costumes 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. The applicable subheading for the Sassy Ladybug Costume Set will be 6104.43.2020, 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, Girls’." The rate of duty will be 16 percent ad valorem. The applicable subheading for the Woodstock Costume Set will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other, Girls’: Other." The duty rate will be 32 percent ad valorem. The applicable subheading for the Starburst Costume Set 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. 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 the Crayloa Crayon Box, Champagne, Pizza Slice, Bobby Brady, Carol Brady, Snoopy, Pink Fairy and Guitar Costumes. Ruling requests will contain a maximum of 5 items in order to be accepted. The items in a single request must be of the same class or kind. For example, a request concerning textile articles may not include items such as footwear. 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