The tariff classification of costumes from China

N138278 January 11, 2011 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6211.43.0091 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, New York 11514 RE: The tariff classification of costumes from China Dear Ms. Tsiavos: In your letter dated December 13, 2010, you requested a tariff classification ruling. The samples will be returned to you. The Ghost Pirate Costume consists of an upper body garment, flimsy long pants, a hat, and gloves. The upper body garment, pants, and hat are made of woven 100 percent polyester fabric. The gloves are made of knit 100 percent polyester fabric. The mask was not included with the sample. The costume will be imported as items 132351 and 132351H (toddler), 132352 and 132352H (child), 132353 and 132353H (teen), 132354 and 132354H (adult), and 132355 and 132355H (plus). The styles with an “H” suffix will be imported on a hanger. The upper body garment resembles a coat but does not protect from the elements. The garment has long sleeves with cuffs, a large collar, attached shirt and belt, and faux bones at the front. The hat is a tri-corner pirate-style hat. The gloves have side seams and a fabric covered elasticized bottom with the skeletal shape of the hand. The costume is well-made with sturdy seams, styling, and 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 upper body garment imparts the essential character of the set. The applicable subheading for the Ghost Pirate Costume Set 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 the World Wide Web at http://www.usitc.gov/tata/hts/. The mask was not included with the sample; therefore, we cannot classify that item. You may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 the National Import Specialist at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division