The tariff classification of costumes from Hong Kong and Vietnam.

N245689 September 19, 2013 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 9505.90.6000 Ms. Amy Hess World Exchange, Inc. 8840 Bellanca Ave. Ste 3 Los Angeles, CA 90045 RE: The tariff classification of costumes from Hong Kong and Vietnam. Dear Ms. Hess: In your letter dated August 23, 2013, on behalf of California Costumes, Inc., you requested a tariff classification ruling. You submitted a sample, identified as an adult Native American Beauty Costume, which consists of a dress, boot covers and an armband. The costume will be imported under item numbers 01313, KM1313, MJ1313 and WMT1313. 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 well-made dress, which is constructed of 100% polyester knit fabric, imparts the essential character of the set. The faux one-shoulder dress features fringe trim at the single armhole and a thin transparent strap at the other shoulder. Patterned fabric is sewn-on the waistline and the neck, which obscures the neckline. The dress has a ruched, multi-paneled skirt with functional lace-up sides, a pointed hemline with fringe trim, which obscures the hemline, and separately sewn-on elastic at the waist. You submitted a sample, identified as an adult Native American Princess Costume, which consists of a dress, boot covers and an armband. The costume will be imported under item numbers 00426, KM426, MJ426, TRU426 and WMT426.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 well-made dress, which is constructed of 100% polyester knit fabric, imparts the essential character of the set. The dress features an asymmetrical neckline with one shoulder and fringe trim at the single armhole and a tie strap for the other shoulder. Patterned fabric is sewn on the waistline and the neck, which obscures the neckline. The dress has a ruched, multi-paneled skirt with functional lace-up sides and a pointed hemline with fringe trim, which obscures the hemline. You submitted a sample, identified as an adult Native American Brave Costume, which consists of a top, pants, waist tie, headband and an armband. The costume will be imported under item numbers 01314, KM1314, MJ1314 and WMT1314 and in plus size as item number 01728. 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 flimsy top, which is constructed of 100% polyester knit fabric, imparts the essential character of the set. The sleeveless top features a partial opening at the front neck with a lace-up closure and fringe trim. The armholes, front opening and bottom hem are raw. The neck has large loose overlock stitching with hanging threads. You submitted a sample, identified as an adult Native American Brave Costume, which consists of a pullover, pants, waist tie, headband and an armband. The costume will be imported under item numbers 00427, KM427, MJ427, TRU427 and WMT427. 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 flimsy pullover, which is constructed of 100% polyester knit fabric, imparts the essential character of the set. Although the garment is embellished with fringe trim across the chest, the armholes and bottom hem are raw. The neck has large loose overlock stitching with hanging threads. You submitted a sample of a Jesus Costume, which consists of a robe, rope belt and a head wrap. The costume will be imported in a child size (item # 00436) and an adult size (item # 01315) that are identically constructed, except for size. 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 flimsy robe, which is constructed of 100% polyester knit fabric, imparts the essential character of the set. The robe features a partial opening at the front neck with a string tie closure. The arm edges, front opening and bottom hem are raw. The neck has large loose overlock stitching with hanging threads. The applicable subheading for the Native American Beauty and the Native American Princess Costume Sets will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: dresses: of synthetic fibers: other: women’s.” The rate of duty will be 16 percent ad valorem. The applicable subheading for both Native American Brave Costume Sets and the Jesus Costume Set 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 Kimberly Praino at (646) 733-3053. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division