CLA-2-62:OT:RR:NC:TA:353
Mr. Randy Williams
Concept Marketing
18644 E. Powers Lane
Aurora, Colorado 80015
RE: The tariff classification of an adult costume from China.
Dear Mr. Williams:
In your letter dated December 23, 2010, received by this office on February 11, 2010, you requested a tariff classification ruling. The sample will be returned to you.
Style CS09-0016-B Devil Costume with 3D EVA Chest consists of a cape made of woven 100 percent polyester fabric with a chest portion made of EVA. The full length cape has a full front opening with a large collar and a self-tie at the neck. The chest portion attaches to the cape with hook and loop tape. The cape has styling features and sturdy neck and seams.
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 cape imparts the essential character of the set.
The applicable subheading for Style CS09-0016-B Devil Costume with 3D EVA Chest will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, women's or girls': Of man-made fibers, Other". 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