The tariff classification of costumes from China.

N235779 December 12, 2012 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 9505.90.6000 Ms. Paulina Dong Seasonal Visions International Inc. 1368 Park Ave Emeryville, CA 94608 RE: The tariff classification of costumes from China. Dear Ms. Dong: In your letter dated October 29, 2012, but received on November 27, 2012, you requested a tariff classification ruling. You submitted a sample, identified as an adult Runway Devil Costume, which consists of a dress and a headband. The costume will be imported in three sizes; small, item number 5147406; medium, item number 5147407; and large, item number 5147408. 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 essential character is imparted by the dress, which is constructed of 100% polyester knit fabric. The dress features a double-layered collar, a multi-layered, functional, lace-up bodice and sturdy interior seams. The dress also has jagged-edged ruffles at the arms, constructed of lace-like fabric, which do not easily fray or unravel. You submitted a sample, identified as an adult Sassy Witch Costume, which consists of a dress, a belt and a hat. The costume will be imported in three sizes: small, item number 5147400; medium, item number 5147401; and large, item number 5147402. 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 essential character is imparted by the dress, which is constructed of 100% polyester knit fabric. Although the dress has double-layer cuffs and hem, it has a loose visible overlock stitched neck, jagged raw arms and hem, a hook and loop tab closure and a loose visible overlock stitched closure edge. You submitted a sample, identified as an adult Flirty Pirate Costume, which consists of a dress, a headscarf and a belt. The costume will be imported in three sizes: small, item number 5147415; medium, item number 5147416; and large, item number 5147417. 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 essential character is imparted by the dress, which is constructed of 100% polyester knit fabric. Although the dress has a lace-up bodice and an off-the-shoulder look, it has loose visible overlock stitching at the neck, shoulders and arms, a raw hem, and thin elastics at the arms and back. The dress also has a hook and loop tab closure, with a loose visible overlock stitched edge. You submitted a sample, identified as an adult Angel Costume, which consists of a dress, textile headband, wings and a ribbon. The costume will be imported in three sizes; small, item number 5147421; medium, item number 5147422; and large, item number 5147423. 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 essential character is imparted by the dress, which is constructed of 100% polyester knit fabric. The dress features an elasticized off-the-shoulder neckline, an empire waist and exaggerated bell sleeves. The dress also has wide elastic at the neckline, sturdy interior seams and self-fabric belt loops. You submitted a sample, identified as an adult Emerald Witch Costume, which consists of a dress, a hat and a textile choker. The costume will be imported in three sizes; small, item number 5147451; medium, item number 5147452; and large, item number 5147453. 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 essential character is imparted by the dress, which is constructed of 100% polyester knit fabric. The dress features gathered, two-piece sleeves with arm drapes, a gathered, multi-layered skirt, and ruched sleeves. The bodice of the dress is decorated with two large fabric patches, one on each side, which are connected with a sewn-on faux belt. The dress also has sturdy interior seams and a turned neckline. Both the arm drapes and the skirt are constructed of fabrics which do not easily fray or unravel. The samples will be returned to you as requested. The applicable subheading for the adult Runway Devil, Angel and Emerald Witch 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 adult Sassy Witch and Flirty Pirate Costume Sets will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free. 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/. 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”). 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, Thomas J. Russo Director National Commodity Specialist Division