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 children’s costumes from China
Dear Ms. Lee:
In your letter dated December 23, 2010, on behalf of Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling. The samples will be returned to you.
The submitted samples are item numbers S-3471-00 Purple Fairy, S-3512-00 Ballet Fairy, S-3389-01 Witch, S-3390-01 Red Riding Hood, and S-3394-01 Miss Muffet. All of the costumes will be imported in sizes 2T-4T and 4-6.
The Purple Fairy costume consists of a dress and wings made of 100 percent knit polyester fabric. The dress is designed with very thin straps and a multi-layer skirt with silver trim and a petal design.
The Ballet Fairy costume consists of a dress and wings made of 100 percent knit polyester fabric. The dress is designed with very thin straps, a butterfly design on the bodice, and a multi-layer skirt with a petal design.
The Witch costume consists of dress and a witch hat. The sleeveless dress is made of 100 percent polyester fabric. The garment has a knit fabric top with an inset of woven fabric and a woven fabric skirt. The dress has faux ribbon laces at the front, a ruffle at the bottom, and a hook and loop closure at the back. The essential character of the dress is imparted by the woven portion.
The Red Riding Hood costume consists of a dress and capelet with an attached hood made of 100 percent polyester fabric. The top portion of the dress is made of knit polyester fabric with an inset of woven fabric and a woven fabric skirt. The dress has short puff sleeves, a ruffle across the top, faux laces with lace-like fabric at the front, a rouched skirt with an attached small apron, and lace-like trim at the bottom. The short capelet has an attached hood and a hook and loop closure at the neck. The essential character of the dress is imparted by the woven portion.
The Miss Muffet costume consists of a dress and shower cap style hat made of 100 percent woven polyester fabric. The dress has short puff sleeves, a ruffle across the top, faux laces at the front, a rouched skirt with an attached small apron, and lace-like trim at the bottom.
The costumes are well made with sturdy seams, styling, and embellishments.
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 dresses for the Purple Fairy, Ballet Fairy, Witch, Red Riding Hood, and Miss Muffet costumes impart the essential character of the sets.
The applicable subheading for the Purple Fairy and Ballet Fairy costumes 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 Witch, Red Riding Hood and Miss Muffet costumes 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 the 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 the National Import Specialist at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division