CLA-2-62:OT:RR:NC:TA:353
Ms. Christian Lee
Handerson Handicraft Mfg. Co.
11F/6, No. 2, Jian-Ba Road, Chung-Ho
Taipei, Taiwan
RE: The tariff classification of adult costumes from China.
Dear Ms. Lee:
In your letter dated April 9, 2009, on behalf of Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling.
The submitted samples are Style #s W-2863-00 Hippie Woman and M-1592-00 Go Go Dancer costumes.
The Style# W-2863-00 Hippie Woman costume consists of a shirt/blouse, pants, headband, and necklace. The pullover shirt/blouse is constructed of a front panel of woven cotton fabric that covers approximately 2/3 of the torso, two front “faux vest” panels of knit polyester fabric that cover approximately 1/3 of the torso, woven cotton fabric sleeves, and a back panel of knit polyester fabric. The pants and headband are constructed of knit polyester fabric.
The Style# W-2863-00 pullover shirt/blouse features a stylized “vest” fringe, and tight overlock stitching at the neck, seams, wrists and bottom hem. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The Style# W-2863-00 pants feature tight overlock stitched seams, a waist with thin elastic sewn on with a loose single straight stitch, and raw edges at the ankle. The overall amount of finishing is such that the article is flimsy in nature or construction, and lacking in durability.
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 Style# W-2863-00 shirt/blouse imparts the essential character of the set.
Regarding the Style# W-2863-00 shirt/blouse, neither the knit components, classifiable in heading 6110, nor the woven components, classifiable in heading 6206, impart the essential character of the set. Following General Rule of Interpretation (GRI) 3(c), the set will be classified in the heading which occurs last in numerical order in the HTS.
The applicable subheading for the Style # W-2863-00 Hippie Woman costume set will be 6206.30.3041, HTSUS, which provides for "Women’s or girls' blouses, shirt and shirt-blouses: Of cotton: Other: Other, Other: Other: Women’s." The rate of duty will be 15.4 percent ad valorem.
The Style# M-1592-00 Go Go Dancer consists of a top, pants, headband and necklace. The pullover top is constructed of a central front panel of woven cotton fabric that covers approximately 1/3 of the torso, two front panels of knit polyester fabric that cover approximately 2/3 of the torso, woven cotton fabric sleeves, and a back panel of knit polyester fabric. The pants and headband are constructed of knit polyester fabric.
The Style# M-1592-00 Go Go Dancer top features stylized fringes, and tight overlock stitching at the neck, seams, wrists and bottom hem. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The Style# M-1592-00 Go Go Dancer pants feature tight overlock stitched seams, a waist with thin elastic sewn on with a single straight stitch, and raw edges at the ankle. The overall amount of finishing is such that the article is flimsy in nature or construction, and lacking in durability.
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 Style# M-1592-00 Go Go Dancer top imparts the essential character of the set.
The Style# M-1592-00 Go Go Dancer top is described in heading 6110, which provides for knit tops, and in heading 6206, which provides for woven shirts/blouses. The knit components impart the essential character of the top, which will be classified in accordance with General Rule of Interpretation (GRI) 3 (b).
The applicable subheading for the Style# M-1592-00 Go Go Dancer costume set will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Women’s or girls’: Other." The duty rate will be 32 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