CLA-2-61:OT:RR:NC:TA:353
Ms. Norma A. Floriano
Incharacter Costumes
5950 Nancy Ridge Drive, Suite 100
San Diego, CA 92121
RE: The tariff classification of adult costumes from China.
Dear Ms. Floriano:
In your letter dated March 24, 2010, you requested a tariff classification ruling. The samples will be returned to you.
The submitted samples are Adult size Styles 9595004, 96002 and 9596009 Vampira Costumes.
The Style 9595004 Vampira Costume consists of a dress, waist cinch, arm covers, arm drapes, and a collar. The sleeveless dress is constructed of knit polyester velveteen fabric, except for a front bodice panel of woven polyester satin fabric. The dress features a neckline covered by knit lace-like fabric, a sturdy waist, inner elastic with tight stitching, and decorative narrow silver fabric. The waist cinch accessory is constructed of knit polyester fabric and features a contrasting color peplum. The arm covers are constructed of knit polyester lace-like fabric. The arm drapes are constructed of knit polyester fabric and are shaped like bat wings. The stand-up collar is constructed of knit polyester velveteen fabric.
The Style 96002 Vampira Costume consists of a dress, waist cinch, and arm drapes; Style 9596009 Vampira Costume is identical to Style 96002, except it will include a collar. The sleeveless halter-style dress is constructed of knit polyester velveteen fabric, except for a front bodice panel of woven polyester satin fabric. The dress features a neckline covered by knit lace-like fabric, a sturdy waist, inner elastic with tight stitching, a halter strap of knit lace-like fabric and decorative narrow silver fabric. The waist cinch accessory is constructed of knit polyester fabric and features a contrasting color peplum. The arm drapes are constructed of knit polyester fabric and are shaped like bat wings. The stand-up collar is constructed of knit polyester velveteen fabric.
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, for Styles 9595004, 96002 and 9596009 the dress imparts the essential character of the set. The overall amount of finishing of the dress is such that the article is neither flimsy in nature or construction, nor lacking in durability.
The applicable subheading for the Styles 9595004, 96002 and 9596009 Vampira Costumes 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/.
We are unable to issue a ruling for the Styles 94005 Lucky Witchbone and 93004 Witchful Thinking Costumes. Please provide samples of the costumes in their imported condition showing how the proposed designs are incorporated into the costumes. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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