The tariff classification of unisex adult costumes from China

N141598 February 4, 2011 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010, 6114.30.3070, 6206.40.3030, 6217.10.9530 Ms. Christian Lee Handerson Handicraft Mfg. Co. 11F/6, No. 2, Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of unisex adult costumes from China Dear Ms. Lee: In your letter dated January 3, 2011, you requested a tariff classification ruling. The samples will be returned to you. The Eskimo Kisses costume, style W-3249-00, consists of a dress and boot covers that you call leg warmers made of 100 percent velveteen polyester knit fabric. The dress features an attached hood, long sleeves, a drop waist, and faux fur trim on the wrists, hood, and hem. The Dracula costume, style M-1560-00, consists of a dress and top hat made of 100 percent polyester knit fabric. The long dress that you call a robe has long sleeves, a hook and loop closure at the neck, and an attached capelet with buttons and a collar. The Winged Vampiress costume, style W-2809-01, consists of a dress and a choker. The dress is made of 100 percent velveteen polyester knit fabric. The long dress has net sleeves and front trim with embellishments. The Vampire costume, style M-3233-00, consists of an upper body garment that you call a coat, a blouse that you call a vest, and a necklace. The upper body garment is made of 100 percent velveteen polyester knit fabric. It does not protect from the elements and features a full frontal opening, a stand-up collar, long sleeves, and buttons and trim on the sides and at the wrists. The sleeveless blouse is made of 100 percent polyester woven fabric at the front and knit fabric at the back. The essential character of the garment is imparted by the woven portion. The blouse features an attached woven fabric jabot, a self-fabric tie, and a hook and loop closure at the back. The ribbon necklace has a jewel at the center and is made of 100 percent polyester woven fabric. The above costumes are well made with sturdy seams, styling, and embellishments. They will be imported in size OSFM (one size fits most). 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 Eskimo Kisses, Dracula, and Winged Vampiress costumes impart the essential character of the sets. The Vampire 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 Eskimo Kisses, Dracula, and Winged Vampiress costume sets 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 Vampire 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 Vampire costume’s blouse will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other, Other: Women’s." The duty rate will be 26.9 percent ad valorem. The applicable subheading for the Vampire costume’s textile necklace will be 6217.10.9530, Harmonized Tariff schedule of the United States (HTS), which provides for "Other made up clothing accessories…Accessories: Other: Other, Of man-made fibers." The duty rate will be 14.6 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