The tariff classification of costumes from China

N140160 January 18, 2011 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010, 6111.30.5070, 6104.43.2020, 6110.30.3059, 6114.30.3070, 6114.30.3054 Ms. Lynsey Koslik Palamon USA 480 Enterprise Street Ste. B San Marcos, CA 92078 RE: The tariff classification of costumes from China Dear Ms. Koslik: In your letter dated December 22, 2010, you requested a tariff classification ruling. The samples will be returned to you. The submitted samples are item numbers 5253 Purple Spider Witch (adult), 1137 Baby Ladybug Pettidress (infant), 3302 Black Widow Princess (child/unisex), 3535C Camouflage Ninja (child/unisex), and 3637 Vampire (child/unisex). The Purple Spider Witch costume consists of a dress and a witch-style hat made of polyester fabric. You state that the dress is made of 60 percent woven and 40 percent knit polyester fabric. Examination reveals that the dress is made of 100 percent knit polyester fabric with a woven polyester skirt lining. The halter-style dress has spangles at the midriff, ruffles at the bust and bottom, ribbon laces with metal grommets at the front, and a multi-layer skirt. The Baby Ladybug Pettidress costume consists of a dress and a hood made of polyester fabric. You state that the dress is made of 50 percent knit and 50 percent woven polyester fabric and that the hood is made of woven polyester fabric. Examination reveals that the dress is made of 100 percent knit polyester fabric with a woven fabric skirt lining and the hood is made of knit fleece. The dress has a multi-layer skirt and ruffles around the neck, armholes, and bottom. The Black Widow Princess costume consists of a dress made of polyester fabric. You state that the dress is made of 50 percent knit and 50 percent woven polyester fabric. Examination reveals that the dress is made of 100 knit polyester fabric with a woven under skirt. The dress has wide straps, embellishments across the bust, a multi-layer skirt, and an attached sheer cape. The Camouflage Ninja costume consists of a jumpsuit, a headband, and an upper body garment made of polyester fabric. You state that the headband and the upper body garment are made of woven polyester fabric. However, examination reveals that the headband and the upper body garment are made of 100 percent knit polyester fabric. The long sleeve jumpsuit is made of 100 percent knit polyester fabric and has pants with a hook and loop closure at the back. The upper body garment is fully open at the sides and features straps at the shoulders and textile ties at the waist. The headband measures approximately 1 ¾ inches wide and features a hook and loop closure. The Vampire costume consists of a long cardigan, a belt, and a mask. The cardigan is made of 100 percent knit polyester fabric and features long cuffed sleeves, a large collar, and a full front opening with lace ties at the upper front. 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 cardigan for the Vampire costume and the dresses for the Purple Spider Witch costume, the Baby Ladybug Pettidress costume, and the Black Widow Princess costume impart the essential character of the sets. The Camouflage Ninja 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 Purple Spider Witch 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 Baby Ladybug Pettidress costume, will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Other, Other." The duty rate will be 16 percent ad valorem. The applicable subheading for the Black Widow Princess costume 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, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Vampire costume 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 duty rate will be 32 percent ad valorem. The applicable subheading for the Camouflage Ninja costume’s upper body garment 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 Camouflage Ninja costume’s jumpsuit will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other." The duty rate will be 14.9 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/. 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