The tariff classification of children’s costumes from China.

N253881 June 10, 2014 CLA-2-62 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6204.43.4040; 6104.63.2026; 9503.00.0073 Ms. Maya Kessler Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of children’s costumes from China. Dear Ms. Kessler: In your letter dated May 21, 2014, you requested a tariff classification ruling. You have submitted two samples of children’s costumes, identified as item number 999471. The first sample, a Witch Costume, consists of a dress, a hat, well-made leggings and a toy broom. The dress is constructed from both knit and woven 100% polyester fabrics. The sleeves, the back of the skirt and a front inset panel in the bodice and skirt, are constructed of woven 100% polyester fabric, while the remainder of the skirt and bodice are made up of knit 100% polyester fabric. You have suggested classification of this garment as a knitted dress under tariff subheading 6104.43.2020, HTSUS. 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 pull-over dress features a functional lace-up multi-paneled bodice, a basque waist and a gathered, multi-paneled skirt with an uneven hem. The sleeves and center panels of the bodice and skirt feature a knitted mesh-like fabric overlay. The waist is emphasized by contrasting color fabric sewn-on to the front of the waistline. A strip of this fabric also encircles each wrist and is sewn-on at the shoulders and cut into a jagged pattern. The bodice’s center panel is embellished on both sides by sewn-on sequins. Sewn-on sequins also adorn the well-made neckline. The back of the neckline is trimmed with ruffled, lace-like fabric. The dress also has reinforced arm edges, a tightly stitched waist and overlock stitched interior seams. The well-made pull-on pants are constructed of 88% polyester and 12% spandex knit fabric. They feature a tunneled waistband with wide elastic and sturdy, reinforced and overlock stitched interior seams. The crown of the witch’s hat features a faux lace-up ribbon and a textile hatband. The brim has a gathered mesh overlay, which extends past the edge of the brim in jagged points. The toy broom is constructed of a plastic handle with long, green metallic strips extending from one end, simulating broom bristles. The second sample, the Vampire Costume, consists of a dress, a textile choker, and a headband. GRI 3(b) is applicable when goods are, prima facie classifiable under two or more headings, and have been put up 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 sleeves, the entire back of the dress and a front inset panel in the bodice and skirt, are constructed of woven 100% polyester fabric, while the remainder of the skirt and bodice are made up of knit 100% polyester fabric. The dress is constructed primarily from woven fabric, which imparts the essential character to the dress. The dress features gathered, two-piece sleeves with finger loops, a well-made neckline that is embellished with a strip of lace-like fabric, and a lace-like overlay on the center panel of the multi-panel skirt front. An embroidered flower and foliage and two flower appliques are sewn onto the center panel of the multi-panel bodice. The waistline, neckline, arms and center panels are trimmed in thin velvet fabric. The dress has an attached cape with capped edges and a collar with an internal non-woven stiffener. It also features a reinforced and overlocked waistline and interior seams, finished edges, and two rosettes sewn-on the skirt. The Witch Costume consist(s) of two or more garments. Note 14 of Section XI, of the HTSUSA, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately. The applicable subheading for the Vampire Costume Set and the Witch Costume dress will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), 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 Witch Costume pants will be 6104.63.2026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, suit-type jackets, blazers, dresses, skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: Of synthetic fibers: Other, trousers and breeches: Girls’: Other: Containing 5 percent or more by weight of elastomeric yarn or rubber thread." The rate of duty will be 28.2 percent ad valorem. The applicable subheading for the Witch Costume toy broom will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age." The rate of duty will be Free. 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. 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/. We are unable to issue a ruling on the Witch Costume hat because it involves a consideration of whether the merchandise may be classifiable in Chapter 95 as “festive.” 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 of the Customs Regulations.Since the subject Witch Costume hat concerns an issue which is currently before CBP Headquarters, we are precluded from issuing a ruling on the merchandise at this time. If you wish you may resubmit your request for a prospective ruling on the Witch Costume hat after CBP Headquarters has rendered their decision. 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 Kimberly.Praino@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division