The tariff classification of costumes from China.

N241325 May 16, 2013 CLA-2-62 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6204.43.4030; 6204.43.4040; 6104.43.2020 Ms. Jaclyn Groff LF Products Pte Ltd. DBA Palamon International 1/F HK Spinners Industrial Building 800 Cheung Sha Wan Road Cheung Sha Wan Hong Kong RE: The tariff classification of costumes from China. Dear Ms. Groff: In your letter dated April 22, 2013, you requested a tariff classification ruling. You submitted a sample of item number 5531, identified as an adult Pirate Lady Costume, which consists of a dress and a hat. 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 dress, which is constructed primarily of 100% polyester woven fabric. The multi-paneled dress features a long, attached faux vest, whose edges are trimmed with decorative fabric and a sewn-on faux belt with a plastic buckle. The layered look garment has a bodice that simulates a halter-top dress worn under a vest. The bottom of the faux vest is significantly longer than the bottom of the dress and creates an overskirt. The bottom of the dress is embellished with a double-layered ruffle. The dress also has a well-made neckline, sturdy seams, finished edges and a tightly stitched waist. You submitted a sample of item number 4340, identified as a child-sized Light Up Full Moon Witch Costume, which consists of a dress and a headband. 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 from both knit and woven 100% polyester fabrics. The front panel of the bodice and the underskirt are constructed of woven fabric, while the back panel of the bodice, short sleeves and overskirt are made up of knitted 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 bodice of the dress features the image of a witch seated on a flying broomstick in front of the full moon, accompanied by several bats. The silhouette of these figures is illuminated by embedded LED lights. The light-up effect is controlled via an attached battery powered switch box that is carried inside an interior pocket. The dress also features a gathered, double-layered skirt, a waist ruffle and a sewn-on faux belt with a plastic buckle. The outermost skirt is constructed of a mesh-like fabric which does not easily fray or unravel and the hem is trimmed with sewn-on sequins. The dress also features a capped neckline, a turned closure edge, sturdy seams, and a tightly stitched and reinforced waist. You submitted a sample of item number 4339, identified as a child-sized Light Up Black Cat Costume, which consists of a dress, hood and detachable tail. 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 dress, which is constructed primarily of 100% polyester knitted fabric. The bodice of the dress features the image of a black cat sitting on a crescent moon. The silhouette of these figures is illuminated by embedded LED lights. The light-up effect is controlled via an attached battery powered switch box that is carried inside an interior pocket. The dress also features orange faux fur trim around the wrists and hemline, which obscures the garment’s edges and the neckline is bordered with ric-rac and sewn-on sequins. The garment has a tightly stitched waist, capped neckline, sturdy seams and a turned closure edge. The applicable subheading for the adult Pirate Lady 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 Light Up Full Moon Witch Costume Set will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . Dresses: Of synthetic fibers: Other: Other, Other: Girls’." The rate of duty will be 16 percent ad valorem. The applicable subheading for the child-sized Light Up Black Cat Costume Set 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. 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/. We are returning your request for a classification ruling for item number 4352, Dragonfly Blue Costume, and any related samples, exhibits, etc. because of non-conformity with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). According to 19 C.F.R. 177.1(a)(2)(i): A question arising in connection with a Customs transaction already before a Customs office will normally be resolved by that office in accordance with the principles and precedents previously announced by the Headquarters Office. If such a question cannot be resolved on the basis of clearly established rules set forth in the Customs and related laws, or in the regulations there under, or in applicable Treasury Decisions, rulings, opinions, or court decisions published in the Customs Bulletin, that office may be requested to forward the question to the Headquarters Office for consideration, as more fully described in Section 177.11. We are unable to issue a ruling because this request concerns the classification of similar costumes which are currently before Headquarters. 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