The tariff classification of textile costumes from China.

N236329 January 4, 2013 CLA-2-95:OT:RR:NC: N4:425 CATEGORY: Classification TARIFF NO.: 6104.43.2020; 9505.90.6000 Ms. Paulina Dong Seasonal Visions International, Inc. 1368 Park Avenue Emeryville, CA 94608 RE: The tariff classification of textile costumes from China. Dear Ms. Dong: In your letter dated December 4, 2012, you requested a tariff classification ruling. The samples are being returned per your request. You submitted a sample, identified as a girl’s Vampulous Costume, which consists of a dress and a textile choker. The costume will be imported in three sizes; small, item number 5143180; medium, item number 5143181; and large, item number 5143182. 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 multi-paneled dress features a functional lace-up bodice with an insert that gives definition to the breasts, arm drapes and sturdy interior seams. The skirt has a peplum and a printed fabric attachment on the bottom front of the skirt. You submitted a sample, identified as a girl’s Fashion Witch Costume, which consists of a dress and a hat. The costume will be imported in three sizes; small, item number 5143148; medium, item number 5143149; and large, item number 5143150. 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 knitted fabric. The banded-waist dress features multiple panels, a functional lace-up bodice and a sewn-on faux belt with a plastic buckle. The multi-layered skirt has a gathered, non-woven stiffener for added shape and the front of the waist is embellished with a jagged edged mesh-like fabric in a contrasting color. The dress also has sturdy interior seams, a reinforced waist and a self-fabric belt. You submitted a sample, identified as a girl’s Bright Witch Costume, which consists of a dress and a hat. The costume will be imported in four sizes; extra small, item number, 5143107; small, item number 5143108; medium, item number 5143109; and large, item number 5143110. 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 comprised of both knit and woven fabrics. The front bodice of the dress, sleeves and underskirt are constructed of 100% polyester woven fabric. The back of the bodice and the dress’s three outermost skirts are constructed of 100% polyester knit fabric. The dress is constructed primarily from knit fabric, which provides the greatest visual impact and imparts the essential character to the dress. The dress features a gathered, multi-layered skirt and short, puffed sleeves. Three bows are sewn onto the front of the bodice and are framed with ruffled fabric sewn vertically onto the bodice. The dress also has sturdy interior seams, a tightly stitched waist and the overskirts are constructed of a mesh-like fabric which does not easily fray or unravel. You submitted a sample, identified as a girl’s Ahoy Maiden Costume, which consists of a dress, top, headscarf and belt. The costume will be imported in three sizes; small, item number 5143104; medium, item number 5143105; and large, item number 5143106. 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 knitted fabric. Although the dress has some limited styling, it has visible loose overlock stitching with hanging threads at the arms and neck, a raw jagged edge at the peplum and flimsy elastic along the back of the dress. You submitted a sample, identified as a child size Feeding Frenzy Vampire Costume, which consists of a straightjacket, pants, mask and cuffs. The costume will be imported in two sizes; medium, item number 5144191; and large, item number 5144192. 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 straightjacket, which is composed of 75% polyester, 5% cotton, 10% plastic, and 10% latex. The straightjacket has chains and plastic straps affixed to the chest and sleeves, as well as, visible loose overlock stitching at the neck and closure edge, raw jagged edges at the sleeves, an unfinished and unraveling edge at the front hem and closes with hook and loop tabs. The applicable subheading for the girl’s Vampulous, Fashion Witch and Bright Witch Costume Sets will be 6104.43.2020, 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, Girls’." The rate of duty will be 16 percent ad valorem. The applicable subheading for the Ahoy Maiden, and Feeding Frenzy Vampire Costumes 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 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. 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 Wayne Kessler at (646) 733-3026. Sincerely, Thomas J. Russo Director National Commodity Specialist Division