The tariff classification of children’s costumes from China

N141459 January 26, 2011 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020, 6204.43.4040 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 Dear Ms. Lee: In your letter dated December 23, 2010, you requested a tariff classification ruling. The samples will be returned to you. Style G-4040-03 Cheerleader costume consists of a dress and pompoms. The sleeveless dress is made of 100 percent polyester knit fabric. It is trimmed with piping and features a drop waist with a pleated skirt and a hook and loop closure at the back. Style G-3712-04 Ladybug costume consists of a dress, wings, a headpiece with antennae, and leg warmers made of 100 percent polyester fabric. The top portion of the dress is made of knit fabric, and the skirt is made of woven fabric. The dress features thin straps and a flower on the left side. The item that you call leg warmers extends from the ankles to below the knee. Style G-4268-00 Storybook Beauty costume consists of a dress and a headpiece made of 100 percent polyester woven fabric. The short sleeve dress has faux ribbon laces on the bodice, a small attached apron with a self-tie at the back, and a four-ruffle layer on the bottom of the skirt. Style G-4247-00 Mystical Witch costume consists of a dress and a witch hat made of 100 percent polyester knit fabric. The dress has long sheer sleeves, embellishments and a peplum at the front, and a hook and loop closure at the back. Style G-4248-00 Black Witch costume consists of a dress and a witch hat made of 100 percent polyester knit fabric. The long dress has a velveteen top with thin straps, faux ribbon laces at the front, and a net skirt with a lining. The costumes are all well made with sturdy seams, styling, and embellishments, and will be imported in sizes small, medium, and large. 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 dresses for the Cheerleader, Ladybug, Storybook Beauty, Mystical Witch, and Black Witch costumes impart the essential character of the sets. The Ladybug costume’s dress is made of both knit and woven fabric. Because neither component imparts the essential character of the dress, it will be classified in accordance with General Rule of Interpretation (GRI) 3 (c) under the heading that occurs last in numerical order in the HTSUS. The applicable subheading for Cheerleader, Mystical Witch, and Black Witch 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.  The applicable subheading for the Storybook Beauty and Ladybug costume sets will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . Dresses: Of synthetic fibers: Other: Other, Other: Girls’." The duty rate 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/. 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