The tariff classification of costumes from China.

N248056 December 13, 2013 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6204.43.4030 Ms. Ivy Chen Handerson Handicraft Mfg. Co. 11F/6, No. 2, Jian-Ba Road Chung-Ho, Taipei Taiwan RE: The tariff classification of costumes from China. Dear Ms. Chen: In your letter dated November 13, 2013, on behalf of Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling. The adult Vampire Vixen Costume, identified as style number W-4469-00, consists of a dress and a textile choker. 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 hooded, multi-paneled dress features a loop trim decorative lace-up corset front, side ties to adjust the fit, a curved drop waist, three piece sleeves with trailing pointed sleeve panels, and a lace overlay on the center panel of the multi-panel skirt front. It also features a turned neckline, reinforced and overlocked waistline and interior seams and finished edges. The adult Vivacious Vampire Costume, identified as style number W-4470-00, consists of a dress, textile collar and arm covers, which you refer to as gloves. 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 skirt and the bodice inset panel are constructed of 100% polyester woven fabric, while the remainder of the bodice is made up of 100% polyester knit fabric. The dress is constructed primarily from woven fabric, which imparts the essential character to the dress. The multi-paneled dress features princess seams and a lace overlay on the woven front of the drop waist bodice. The dress bodice is trimmed with decorative braid and two sewn-on bows. The skirt appears draped in the front and has a high-low hem, which is trimmed with a ruffle. The skirt also has a stiff mesh crinoline underneath for shaping. The neckline and spaghetti straps are trimmed with ruffles that are finished with a tight overlock stitch in a contrasting color. It also features a well-made neckline, reinforced and overlocked waistline and interior seams, and finished edges. The adult Royal Vampiress Costume, identified as style number W-4471-00, consists of a dress and a textile collar. 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 loop trim decorative lace-up corset front with a ruffled tuxedo front, an inset panel at the waist, and long butterfly sleeves with gathered shoulders. It also features a well-made neckline, reinforced and overlocked waistline and interior seams, and finished edges. The adult Day of Dead Costume, identified as style number W-4496-00, consists of a dress, a textile choker and a headpiece. 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 multi-layered bodice, a multi-layered skirt, a sweetheart neckline, and an inset panel at the waist. The dress has three-piece Juliet sleeves that are finished with a tight overlock stitch in a contrasting color. The bodice and skirt are trimmed with decorative fabric. The dress has a turned neckline, an overlocked waistline with separately sewn on elastic, well-made interior seams, and finished edges. The adult Queen Cleopatra Costume, identified as style number W-4476-00, consists of a dress and a headband, which you refer to as a crown. 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 dress features a wide yoke collar, a woven inset waist with a hanging panel, all embellished with rick rack. The dress has side ties to adjust the fit, and a gathered cape sewn to the back of the yoke collar with attached wrist cuffs. The garment has a capped neckline, well-made interior seams and finished edges. The applicable subheading for styles W-4469-00, W-4471-00, W-4496-00 and W-4476-00 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 style W-4470-00 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. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division