The tariff classification of costumes from China.

N239564 April 5, 2013 CLA-2-62 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6204.43.4030; 6114.30.3054; 6105.20.2010; 6103.43.1520; 6117.80.9540; 6104.43.2010 Ms. Lindy Lau LF Products Pte Ltd. DBA Palamon International Suite 20 Bentonville, AR 72712 RE: The tariff classification of costumes from China. Dear Ms. Lau: In your letter dated March 7, 2013, you requested a tariff classification ruling. You submitted a sample of item number 5524, identified as an adult Mummy Costume, which consists of a dress and a hooded clothing accessory, which you refer to as a cape. 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 sleeveless dress, which is comprised of both knit and woven 100% polyester fabrics. The bodice is constructed of knit fabric and the skirt is constructed of woven fabric. In this case, neither the knit nor the woven fabric imparts the essential character of the garment and the dress will be classified in accordance with GRI 3 (c) under the heading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS), among those under consideration. The dress features a multi-layered bodice and a shredded gauzy overlay. The gathered skirt has strips of lace-like and gauzy fabric sewn at the waistline, which add volume to the garment. The bottom of the skirt features a ruffle constructed of lace-like fabric, which does not easily fray or unravel. The garment has a well-made neckline, a tightly stitched and reinforced waist, sturdy seams and finished edges. You submitted a sample of item number 3822, identified as a child-sized Skull Ninja Costume, which consists of a jumpsuit and a textile half mask. 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 long-sleeved jumpsuit, which is constructed of 100% polyester knitted fabric. The jumpsuit features an attached tabard and leg cuffs. The tabard is capped with contrasting color fabric and has a sewn-on belt. Two bands of narrow fabric encircle each leg cuff. The jumpsuit also has a turned neckline, tightly stitched seams and turned edges at the wrists and ankles. You submitted a sample of item number 6229, identified as an adult King Costume, which consists of an upper body garment, pants, and arm gauntlets. The upper body garment is constructed of finely knit 100% polyester fabric that measures more than ten centimeters per linear centimeter in both the horizontal and vertical directions. The layered look garment resembles a sleeveless tunic worn over a long sleeve shirt. A band of faux leather trims the bottom of the garment. In the front of the garment, two rounded panels, extend from the waist to approximately the mid-thigh area and feature a split in the front. The two front panels are trimmed in grommeted faux leather fabric. The front of the garment has a large applique of a heraldic crest featuring two stylized lions and each shoulder is encircled with a band of grommeted faux leather fabric. The multi-paneled garment has a full opening in the back with hook and loop closures, hemmed sleeves, sturdy seams, a turned neckline and finished edges. The well-made pants are constructed of 100% polyester knitted fabric. The pull-on style pants feature attached boot tops, a tunneled waist with wide elastic, and sturdy seams. The arm gauntlets are constructed of 100% polyester knitted fabric coated with vinyl that does not completely obscure the underlying fabric. They measure approximately 8 ½ inches in length and have hook and loop tab closures and a turned closure edge. The submitted sample, identified as an adult Queen Costume, item number 5532, consists of a dress constructed primarily of 100% polyester knitted fabric. The multi-paneled dress features an off-the-shoulder look, an insert that gives definition to the breasts with shirring at the bottom and a functional lace-up bodice. The garment also has gathered, two-piece sleeves, a basque waist and a woven satin inset panel in the bodice and skirt. Silver metallic rick-rack embellishes the waist and bustline. The dress features a tunneled, elasticized neckline, a tightly stitched waist with wide elastic, sturdy seams and turned edges at the wrists, hem and closure. The King 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 applicable subheading for the adult Mummy Costume Set will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, dresses, skirts, divided skirts, trousers,…Dresses: Of synthetic fibers: Other: Other: Other: Women’s." The rate of duty will be 16 percent ad valorem. The applicable subheading for the child-sized Skull Ninja Costume Set will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other." The rate of duty will be 14.9 percent ad valorem. The applicable subheading for the adult King Costume upper body garment will be 6105.20.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for "Men’s or boys’ shirts, knitted or crocheted: Of man-made fibers: Other: Men’s." The rate of duty will be 32 percent ad valorem. The applicable subheading for the adult King Costume pants will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: Of synthetic fibers: Trousers, breeches and shorts: Other: Trousers: Men’s." The rate of duty will be 28.2 percent ad valorem. The applicable subheading for the adult King Costume arm gauntlets will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." The rate of duty will be 14.6 percent ad valorem. The applicable subheading for the adult Queen Costume 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. 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. 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