The tariff classification of a costume from China, Taiwan, India and Vietnam.

N240922 May 8, 2013 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020; 6104.43.2010; 6110.30.3059; 9615.11.4000 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a costume from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated April 17, 2013, you requested a tariff classification ruling. You submitted a sample of a child-size Dorothy Costume, identified as item number 123332, which consists of a dress, pullover and headband. The costume will also be packaged on a hanger with a color insert that will be identified as item number 123332H. The jumper-style dress is constructed of 100% polyester knitted fabric. It features a turned sweetheart neckline with facings, adjustable double-layered shoulder straps with piped edges, buttons and finished buttonholes. The bodice of the dress has princess seams that end at the waist. The reinforced waist is embellished with contrast piping in the seam. There is a sequin heart applique sewn to the front bodice. The dress has sturdy seams, box pleats, and finished edges. The pullover is worn under the jumper and is constructed of 93% polyester and 7% spandex knitted fabric. The garment features two-piece raglan sleeves with gathered puff shoulders. It also has a tunneled neckline with wide elastic, sturdy seams and finished edges. The semi-rigid plastic headband is entirely covered with polyester fabric. A large bow, constructed of fabric identical to the dress, is affixed to the center. The same costume will be imported in the following sizes, without and with hangers and color inserts, respectively: Item numbers 123333/123333H, teen-size Dorothy Costume, item numbers 123334/123334H, adult Dorothy Costume and item numbers 123335/123335H, plus-size Dorothy Costume. The sample will be retained for our files. The Dorothy 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 child-size Dorothy Costume dress 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 teen-size, adult and plus-size Dorothy Costume dress 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 Dorothy Costume pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: Other: Other: Women’s or girls’: Other.” The rate of duty will be 32 percent ad valorem. The applicable subheading for the Dorothy Costume headband will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Of hard rubber or plastics: Other: Not set with imitation pearls or imitation gemstones.” The rate of duty will be 5.3 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 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