CLA-2-61:OT:RR:NC:TA:353
6117.80.9540, 6114.30.1020, 6117.80.8500
Ms. Rosemary Beck
Paper Magic Group, Halloween Div. 345 7th Ave., 6th Floor
New York, NY 10001
RE: The tariff classification of adult costumes from China.
Dear Ms. Beck:
In your letter dated October 9, 2009, you requested a tariff classification ruling. The samples will be returned to you.
Style 6739021 French Kiss™ Grecian Goddess Costume Size S consists of a one-piece garment, arm bands, headband and net sleeves. The garment and sleeves are made of knit 80 percent polyester/20 percent spandex fabric. The one piece garment is attached at the front midriff with a small piece of net fabric and has halter straps at the neck that fasten with a hook and loop closure. The skirt portion is open at the back and has two hook and loop closures at the waist. The portion has two pieces of fabric that fall freely from the waist. The French Kiss™ Costume will also be imported in Styles 6739020 XS, 6739022 M and 6739023 L.
Style 6739009 French Kiss™ Madame Can Can Costume Size S consists of a dress and a flower headpiece. The dress is made of 100 percent polyester fabric. The dress has a knit fabric top and a woven fabric multi-layered asymmetrical skirt. The garment has thin straps, an overlay of lace-like fabric on the bust and midriff. The front skirt portion is trimmed with layers of lace-like fabric and as well as the hem. The back of the skirt has ribbon laces and a large bow. The French Kiss™ Madame Can Can Costume will also be imported in Styles 6739008 XS, 6739010 M and 6739011 L.
Style 6731140 French Kiss™ Eskimo Tease Costume Size S consists of a blouse that you call a hoodie, skirt, and leg covers made of knit velour 100 percent polyester fabric. The long sleeve blouse is trimmed with faux fur and has an attached hood, open neck and ties. The skirt extends to the waist with a point. The short skirt has an elasticized waist and is trimmed at the hem with faux fur. The boot tops that you refer to as leg warmers extend to the bottom of the knee and have an elastic strap that fits under the foot. The French Kiss™ Eskimo Costume will also be imported is Styles 6731139 XS, 6731141 M and 6731142 L.
Style 6731124 French Kiss™ Arabian Seductress Costume Size S consists of top, bottom garment, headband and sleeves made of knit 80 percent polyester, 10 percent spandex and 10 percent cotton fabric. The bra-style top has halter straps with a hook and loop closure and an overlay of large net fabric. The item is trimmed with beads, braid and a flower at the middle of the garment. The bottom garment resembles a panty, trimmed with beads and braid and a long fabric at the front and back. The garment has an elasticized waist. The French Kiss™ Arabian Seductress Costume will also be imported in Styles 6731123 XS, 6731125 M and 6731126 L.
The costumes are well made with styling, finished neck/waist, sturdy seams and finished edges.
General Rule of Interpretation (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.” In this case, the one-piece garment for the French Kiss™ Grecian Goddess Costume and the dress for the French Kiss™ Can Can Costume impart the essential character of the set.
The French Kiss™ Eskimo Costume and the French Kiss™ Arabian Seductress Costume consist 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.
Neither the knit nor the woven component provides the essential character of the dress for the French Kiss™ Can Can Costume. Therefore, in accordance with General Rules of Interpretation, GRI 3(c), the dress shall be classified which occurs last in numerical order among those which equally merit consideration. In this case, the heading is 6204, HTSUS.
The applicable subheading for French Kiss™ Grecian Goddess Costume Set Styles 6739020 XS, 6739021 S, 6739022 M and 6739023 L will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the French Kiss™ Can Can Costume Set Styles 6739008 XS, 6739009 S, 6739010 M and 6739011 L will be 6204.43.4030, 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): Dresses: Of synthetic fibers: Other: Other: Other: Women’s." The rate of duty will be 16 percent ad valorem.
The applicable subheading for the French Kiss™ Eskimo Tease Costume blouse Styles 6731139 XS, 6731140 S, 6731141 M and 6731142 L will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses…knitted or crocheted: Of man-made fibers: Other Women’s." The duty rate will be 32.3 percent ad valorem.
The applicable subheading for the French Kiss™ Eskimo Tease Costume skirt Styles 673S1139 XS, 6731140 S, 6731141 M and 6731142 L will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Women’s." The duty rate will be 16 percent ad valorem.
The applicable subheading for the French Kiss™ Eskimo Tease Costume leg covers Styles 673S1139 XS, 6731140 S, 6731141 M and 6731142 L will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." The duty rate will be 14.6 percent ad valorem.
The applicable subheading for the French Kiss™ Arabian Seductress Costume bra-like top Styles 6731123 XS, 6731124 S, 6731125 M and 6731126 L will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. The duty rate will be 28.2 percent ad valorem.
The applicable subheading for the French Kiss™ Arabian Seductress Costume bottom garment Styles 6731123 XS, 6731124 S, 6731125 M and 6731126 L will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other, Women’s or girls’." The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the French Kiss™ Arabian Seductress Costume headband Styles 6731123 XS, 6731124 S, 6731125 M and 6731126 L will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: Other: headbands, ponytail holders and similar articles." The duty rate will be 14.6 percent ad valorem.
The applicable subheading for the French Kiss™ Arabian Seductress Costume sleeves Styles 6731123 XS, 6731124 S, 6731125 M and 6731126 L will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." The duty rate will be 14.6 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/.
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 Kenneth Reidlinger at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division