CLA-2-61:OT:RR:NC:N3:353
Ms. Helen Cooper
Original Concepts Inc. 701 E. 3rd St., Suite 130
Los Angeles, California 90013
RE: The tariff classification of an adult costume from China/Vietnam/Taiwan.
Dear Ms. Cooper:
In your letter dated December 16, 2008, on behalf of Smiffys, you requested a tariff classification ruling. The samples which you submitted are being returned as requested.
Style 33064 Cemetery Angel Costume Set consists of a dress, pair of sleeves, and wings made of knit 100 percent polyester fabric. The long dress has a drape at the front of the bodice and an elasticized midriff that extends to the hip with a long ribbon belt.
Style 36121will also be imported and is identical to Style 33064 with the exception of the color which is black.
The costumes are well made with styling, finished neck, 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 dress imparts the essential character of the set.
The applicable subheading for Styles 33064 and 36121will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Woman’s or girls’ suits, ensembles, suit-type jackets, blazers, Dresses, . . . knitted or crocheted: dresses: Of synthetic fibers: Other, Women’s." The duty rate 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/.
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