The tariff classification of costumes from China.

N248078 December 12, 2013 CLA-2-62 OT RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6204.43.4030; 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 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 teen Army Cadet Costume, identified as style number W-4427-01, 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 woven fabric. The dress features spaghetti straps, princess seams, a sewn-on faux leather mock bullet holder belt, and a pleated ruffle at the bottom hem. It has a capped neckline, sturdy interior seams, finished edges, and a full zipper closure in back. The teen Skull Witch Costume, identified as style number W-4460-00, 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 primarily of 100% polyester knit fabric. The multi-paneled dress features an off-the-shoulder look, a multi-layered insert that gives definition to the breasts with shirring at the bottom and a faux lace-up bodice. The dress has a curved drop waist and a multi-layered skirt with a ruffle trimmed hem. It also features finished edges, a reinforced and overlocked waistline and interior seams, and a neckline that is finished with a tight, decorative overlock stitch. The adult Red Sassy Flapper Costume, identified as style number W-4365-01, consists of a dress and a headband, which you refer to as 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 double-layered front, sequin braided spaghetti straps, and decorative fringe sewn on the dress and the bottom hem. It also features a well-made neckline, reinforced and overlocked interior seams, and finished edges. The adult Devilish Devil Costume, identified as style number W-4391-00, consists of a dress, headband 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 constructed of 100% polyester knit fabric. The dress features a functional lace-up bodice, facings, a bodice inset panel and a stand-up collar that measures approximately 6 ½ inches in width. The multi-paneled skirt has an uneven hem that is finished with a tight overlock stitch in a contrasting color. The skirt panels are trimmed on the front with sewn-on satin ribbon. It also features a turned neckline, reinforced and overlocked waistline and interior seams, and finished edges. The adult Midnight Mistress Costume, identified as style number W-4463-00, consists of a dress and a textile collar, which you refer to as a 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 comprised of both knit and woven fabrics. The skirt and the bodice inset panels 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 a lace-up bodice with a curved neckline with shirred ruffle trim, and a gathered multi-layered skirt. The over layers of the skirt form an uneven hem that is finished with a tight overlock stitch in a contrasting color. The underskirt is visible in the front and features a mesh ruffle trim around the bottom. It also features a well-made neckline, reinforced and overlocked waistline and interior seams, and finished edges. The applicable subheading for style W-4427-01 and W-4463-00 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. The applicable subheading for styles W-4460-00, W-4365-01 and W-4391-00 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. 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