The tariff classification of costumes from Cambodia.

N248060 December 19, 2013 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010 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 Cambodia. 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 Miss Red Riding Hood Costume, identified as style number W-4337-01, consists of a dress and a flimsy 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 dress, which is constructed of 100% polyester knit fabric. The dress features a faux lace-up bodice, an inset that gives definition to the breasts with shirring at the bottom, and a multi-paneled bodice. The skirt has a gathered waist and a ruffled hem. The dress also features an overlocked waistline and interior seams. The adult Classic Witch Costume, identified as style number W-4387-00, 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 dress, which is constructed of 100% polyester knit fabric. The dress features a sweetheart neckline, facings, a faux lace-up bodice, and decorative narrow strips of fabric sewn to the front of the bodice that become the double-layered straps of the dress. The skirt has an irregular jagged point hem, a gathered waist, and is embellished with three gathered, contrasting panels sewn into the waistline. It also features a well-made neckline, reinforced and overlocked waistline and interior seams, and finished edges. The adult Pirate Wench Costume, identified as style number W-4341-01, consists of a dress and a bandana. 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 an off-the-shoulder look with elasticized puffed sleeves that are each trimmed with a sewn-on bow, an inset that gives definition to the breasts with shirring at the bottom and a faux lace-up bodice. The dress has multiple panels, a double-layered skirt, and the bodice inset panel is trimmed on both sides by decorative rick rack and a sewn-on bow. It also features a well-made neckline, reinforced and overlocked waistline and interior seams, and finished edges. The applicable subheading for styles W-4337-01, W-4387-00 and W-4341-01 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 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