CLA-2-:OT:RR:NC:TA:353
6104.43.2020
Ms. Christian Lee
Handerson Handicraft Mfg. Co.
11F6, No.2, Jian-BA Road, Chung-Ho
Taipei, Taiwan
RE: The tariff classification of children’s costumes from China.
Dear Ms. Lee:
In your letter dated November 06, 2009, received in this office on November 20, 2009, on behalf of Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling. The samples will be returned to you.
Style G-3831-00 Bee Fairy Costume consists of a dress, pants, headpiece and wings. The dress has an empire waist and is made of knit velour fabric at the top and woven 100 percent polyester fabric from the bust down to the hem. The essential character is imparted by the woven portion of the dress. The pants are made of knit 100 percent polyester fabric with a tunneled elastic waistband and the rigid headpiece covered with velour fabric resembles antenna. The wings are made of 100 percent nylon fabric and adhere to the dress with hook and loop tabs.
The costume is well made with styling, hemmed neck, sturdy waist and seams and finished edges.
Style G-3831-00 Bee Fairy Costume consists of two or more garments. Note 14 of Section XI, of the HTSUS, 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 14, the articles that may be packaged with the garments must also be classified separately.
The applicable subheading for Style G-3831-00 Bee Fairy Costume dress will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Dresses: Of synthetic fibers: Other: Other, Other: Girls’." The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Bee Fairy Costume pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other." The duty rate will be 28.2 percent ad valorem.
The applicable subheading for the Bee Fairy Costume headpiece/headband and wings will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The duty rate will be Free.
Style S-3246-00 Angel Costume consists of a dress and wings. The dress is made of knit 100 percent polyester fabric. The dress has thin straps and a multi layered petal skirt trimmed with gold thread.
Style S-3251-00 Devil Costume consists of a dress and headpiece resembles horns. The dress is made of knit 100 percent polyester fabric. The dress has a velour top with faux ribbon laces and a multi-layered handkerchief style net skirt trimmed with ribbon.
Style-3252-00 Red Riding Hood Costume consists of a dress and hooded capelet made of woven 100 percent polyester fabric. The dress has short puffed sleeves, a ruffled hem, faux ribbon lace front and small attached lace-like trimmed apron. The garment has a hook and loop closure at the back.
Style S-3255-00 Dorothy Costume consists of a dress and hair ties made of woven 100 percent polyester fabric. The dress has short puffed sleeves, a ruffled lace-like hem, ruffled neckline, faux ribbon lace front, a small lace-like trimmed apron and self-fabric ties at the back. The garment has a hook and loop closure at the back.
The costumes are well made with styling, hemmed neck, sturdy waist and 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 for the Styles S-3246-00 Angel Costume, S-3251-00 Devil Costume, S-3252-00 Red Riding Hood Costume, and S-3255-00 Dorothy Costume imparts the essential character of the set.
The applicable subheading for the Styles S-3246-00 Angel Costume Set and S-3251-00 Devil Costume Set will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women's or girls’ suits, ensembles…dresses, skirts, divided skirts, trousers…knitted or crocheted: Dresses: Of synthetic fibers, Other, Girls’." The rate of duty will be 16 percent ad valorem.
The applicable subheading for Styles S-3252-00 Red Riding Hood Costume Set and S-3255-00 Dorothy Costume Set will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Dresses: Of synthetic fibers: Other: Other, Other: Girls’." 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/.
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