CLA-2-61:OT:RR:NC:TA:353
Ms. Luz Guzman
Disguise
12120 Kear Place
Poway, California 92064
RE: The tariff classification of an adult costume from China.
Dear Ms. Guzman:
In your letter undated letter received by this office on April 26, 2010, you requested a tariff classification ruling. The sample will be returned to you.
Style 5427 Austin Powers Adult Costume consists of a suit-type jacket and a jabot made of knit 100 percent polyester fabric and eye glasses. The garment is cut and sewn and has long sleeves with a ruffle at the wrists, a notched collar, two faux flap pockets and a full front button closure that closes left over right.
The costume is well made with styling, sturdy seams and finished neck and 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 suit-type jacket imparts the essential character of the set.
Chapter 61, Note 9. Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments and those designed for right over left closure at the front as women’s or girls’ garments.
The applicable subheading for the Style 5427 Austin Powers Adult Costume Set will be 6103.33.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Men’s or boys’ suits, ensembles, suit-type jackets, blazers, . . . knitted or crocheted: suit-type jackets and blazers: Of synthetic fibers: Other." The duty rate will be 28.2 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