CLA-2-61:RR:NC:N3:353 L87881
Ms. Anna Maria Rogalski
Disguise Inc.
11906 Tech Center Court
Poway, CA 92064
RE: The tariff classification of costumes from China.
Dear Ms. Rogalski:
In your letter dated September 23, 2005 you requested a classification ruling. The samples will be returned to you as requested.
Three samples were submitted with your request.
Style 309, Goddess Child Costume Set consists of a long dress composed of knit 100% polyester velour fabric and a headpiece, no sample of headpiece included. The dress has a toga-style draping and trim at the bottom and neckline.
Style 515, Va Va Vampire Adult Costume consists of a long dress and short cape. The dress is composed of knit 100% polyester fabric designed with a drop waist and gathering under the bust. The short cape is composed of knit polyester fabric coated on the outer surface with polyvinyl chloride/polyurethane compact plastic material that completely obscures the underlying fabric. The item has a large fabric collar.
Style 2187, Child’s Enchanted Princess Costume Set consists of a dress and tiara, no sample of tiara included. The dress is composed of woven 100% polyester fabric. The long dress is designed with mutton style sleeves, square neckline and an attached belt.
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 309 and 2187 the dress imparts the essential character of the set.
The style 515, Va Va Vampire Costume consists of two or more garments. Note 13 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 13, the articles that may be packaged with the garments must also be classified separately.
All of the above costumes are well made with finished necklines, seams, styling and embellishments.
The applicable subheading for the Child’s Goddess Costume Set, style 309 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’…knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’." The duty rate will be 16% ad valorem. The textile category designation is 636.
The applicable subheading for the Adult Va Va Vampire dress 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: Women’s." The general duty rate will be 16% ad valorem. The textile category designation is 636.
The applicable subheading for the Va Va Vampire Cape will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), which provides for "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated…plastics material which completely obscures the underlying fabric, Other." The duty rate will be 3.8% ad valorem.
The applicable subheading for the Child’s Enchanted Princess Costume Set, style 2187 will be 6204.43.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’…Dresses: Of Synthetic fibers: Other: Other, Other: Women’s." The duty rate will be 16% ad valorem. The textile category designation is 636.
Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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.
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