The tariff classification of unisex adult costumes from China

N141758 February 4, 2011 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010, 6106.20.2010, 6104.63.2011, 6117.80.8500, 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 December 29, 2010, you requested a tariff classification ruling. The samples will be returned to you. The Bo Peep costume, style W-3527-00, consists of a dress and a hat made of 100 percent polyester net knit fabric. The short sleeve dress features a woven polyester lining, faux ribbon laces with metal grommets, a hoop underskirt, and ruffles at the bottom. The Cave Woman costume, style W-3299-01, consists of a dress, boot covers, a belt, and a bandana made of 100 percent polyester knit fabric. The brushed fabric dress has an asymmetrical neckline with a thin ribbon strap on the opposite shoulder, faux fur on the neckline, and a tattered hem. The Hippie Woman costume, style W-3523-00, consists of a blouse that you call a shirt, pants, and a headband made of 100 percent polyester knit fabric. The brushed knit fabric blouse features long sleeves, fringes at the front, and a hook and loop closure at the back. The pants have no fly, an elasticized waist, and fringes from the just below the knees to the ankles. The headband is approximately six inches wide. The Hippie Man costume, style M-3319-00, consists of a blouse with attached vest, pants, a headband, and a rope-style necklace with a peace medallion. The blouse, pants, and headband are made of 100 percent polyester knit fabric. The long sleeve blouse extends to approximately the hip area. The long pants have no fly and an elasticized waist. The headband is approximately six inches wide. The Vampiress costume, style W-3524-00, consists of a dress and a choker made of 100 percent polyester net knit fabric. The long sleeve dress features a woven lining, ribbons on the bodice, and trim on the drop waist. 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 Bo Peep, Cave Woman, and Vampiress costumes impart the essential character of the sets. The Hippie Woman and Hippie Man costumes consist 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 Bo Peep, Cave Woman, and 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 Hippie Woman and Hippie Man costumes’ blouses will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses…knitted or crocheted: Of man-made fibers: Other Women’s." The duty rate will be 32 percent ad valorem. The applicable subheading for the Hippie Woman and Hippie Man costumes’ pants will be 6104.63.2011, 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: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other." The duty rate will be 28.2 percent ad valorem. The applicable subheading for the Hippie Woman and Hippie Man costumes’ headbands will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: Other: headbands, ponytail holders and similar articles." The duty rate will be 14.6 percent ad valorem. The applicable subheading for the Hippie Man 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