CLA-2-61:RR:NC:3:353 L81916
Ms. Leah C. Navidad
Disguise Inc.
11906 Tech Center Court
Poway, CA 92064
RE: The tariff classification of unisex adult costumes from Hong Kong.
Dear Ms. Navidad:
In your letter dated December 14, 2004, received in this office on January 11, 2005, you requested a tariff classification ruling. The samples will be returned to you as requested.
Three samples were submitted with your request. Style 4204 Mother Nature, Goddess of the Earth Costume Set consists of a dress composed of knit 100% polyester fabric and a headpiece. The long dress is Medieval style with long sleeves, off the shoulders at the top, draped skirt and pointed girdle at the waist. The garment is well made with styling and sewn-on embellishments.
Style 4206 Lucy-fer, Goddess of Temptation Costume Set consists of a knit 100% polyester fabric dress and horn headpiece. The long sleeveless dress has a peplum at the waist, laces at the front and two long pieces of fabric flowing from the back. The dress is well made with styling, finished waist and sewn on embellishments.
Style 4813 Goddess of the Underworld Costume Set consists of a cape and gloves composed of knit 100% polyester fabric. The Medieval style cape has an attached hood, attached fringed capelet and a full front opening with a hook and loop closure. The cape is well made with styling finished neckline and edges.
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 dresses for the Mother Nature, Goddess of the Earth, style 4204 and the Lucy-fer, Goddess of Temptation, style 4206 and the cape for Goddess of the Underworld, style 4813 imparts the essential character of the set.
The applicable subheading for the Mother Nature, goddess of the Earth Costume Set, style 4204 and Lucy-fer, Goddess of Temptation, style 4206 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’…dresses…knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s." The duty rate will be 16% ad valorem.
The applicable subheading for the Goddess of the Underworld Costume Set, style 4813 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), 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% ad valorem.
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