The tariff classification of adult costumes from China.

N159217 April 13, 2011 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6114.30.3070; 6505.90.6090 Mr. William Thomas Gould William Thomas Gould CHB 3807 W. Sierra Hwy Suite 6 PMB 4617 Acton, CA 93510-1256 RE: The tariff classification of adult costumes from China. Dear Mr. Gould: In your letter dated April 5, 2011, on behalf of Lovin’ Enterprises, Inc. dba Dreamgirl International, you requested a tariff classification ruling. The Makin’ Waves Costume, style number 5985, consists of a short dress, shrug and hat made of 100% polyester knit fabric. The halter-style dress has sewn-on trim, a double-layer bow, double-layer straps and is decorated with piping along the waist and torso. It also features a well-made neck and waist, sturdy seams, finished edges and sewn-on bows. The well-made shrug has long sleeves, navy blue trim around the edges and does not cover the bust. The sailor hat features navy blue piping around the edge of the hat and a sewn-on bow. The Makin’ Waves Costume consist(s) 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 Light Up My Life Costume Set, style number 6392, consists of a short dress, a headband with an attached veil, leg garter, light-up flower wand and a textile pin. 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.” The short white dress, which is constructed of knitted 90% polyamide and 10% spandex fabric with a knitted lace-like overlay, imparts the essential character of the set. The dress features a multi-layer skirt, boning on the front of the torso and a light-up feature in the layered skirt. It also has a well-made neck and waist, sturdy seams, battery-operated LEDs embedded in the skirt, a zipper closure, finished edges and a sewn-on bow. You have suggested that the PVC bag used to package the costume sets should be classified separately from its contents. These bags are of a kind normally used for packaging goods and therefore should not be classified separately from its contents. The samples will be returned to you as requested. The applicable subheading for style number 5985, the Makin’ Waves Costume dress, and style number 6392, the Light Up My Life Costume Set, 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 style number 5985, the Makin’ Waves Costume shrug 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 style number 5985, the Makin’ Waves Costume hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric...Other: Of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other." The duty rate will be 20 cents per kilogram plus 7 percent ad valorem. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”). 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 National Import Specialist Kimberly Praino at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division