CLA-2-61:OT:RR:NC:TA:353
Ms. Luz Guzman
Disguise, Inc.
12120 Kear Place
Poway, CA 92064
RE: The tariff classification of costumes from China.
Dear Ms. Guzman:
In your letter dated March 5, 2010, you requested a tariff classification ruling. As requested, the samples will be returned.
The submitted samples are Styles 1418 Blushing Bride Child and 3406 Vixen Vampire Adult Costumes.
The Style 1418 Blushing Bride Child Costume consists of a dress and veil and comes in sizes L (4-6X), K (7-8), G (10-12) and H (10.5-12.5 Husky). The dress is constructed of a woven polyester fabric front bodice, knit polyester velour fabric rear bodice and skirt, and knit polyester mesh fabric sleeves. The essential character of the dress is imparted by the knit fabrics. The empire waist dress features mutton sleeves, sturdy neck and waist, flimsy seams, long skirt with a raw bottom and a sewn-on bow at the waist. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The veil is constructed of knit polyester lace-like fabric attached to a semi-rigid plastic headband.
The Style 3406 Vixen Vampire Adult Costume consists of a dress and a collar and comes in sizes N (4-6 Adult), B (8-10 Adult), E (12-14 Adult) and F (18-20+ Adult). The dress is constructed of knit polyester velveteen fabric, and has a knit polyester fabric front panel insert covered with widely spaced ¼-inch plastic circles. The dress features a lined front panel that extends from the neckline to the bottom of the skirt, a gathered bosom, loose overlock stitched seams, asymmetric cut bottom, rear hook and loop tab closure, raw edges, and a sewn-in belt. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The large stand-up collar is constructed of the same fabrics as the dress.
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, for Styles 1418 and 3406, the dress imparts the essential character of the set.
The applicable subheading for the Style 1418 Blushing Bride Child Costume will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Style 3406 Vixen Vampire Adult Costume will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s’.” 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/.
Your inquiry does not provide enough information for us to give a classification ruling on the Style 324 Shimmering Spirit Child Costume. Your request for a classification ruling should include a sample of the costume vest and tights. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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