CLA-2-95 OT:RR:NC:N4:425
Ms. Annalee C. Mintz
Seasonal Visions International Inc.
1368 Park Avenue
Emeryville, CA 94608
RE: The tariff classification of children’s costumes from China.
Dear Ms. Mintz:
In your letter dated April 21, 2014, you requested a tariff classification ruling.
The first sample submitted, identified as a girl’s Harlequin Costume, consists of a top that you refer to as a dress, a collar, flimsy pants, a belt, a hat and arm covers. The costume will be imported in three sizes; medium, item number 5143218; large, item number 5143219; and extra large, item number 5143220. 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.” The flimsy top, which is constructed of 100% polyester knit fabric, imparts the essential character of the set. Although referred to as a dress, the top extends to the upper thigh only; as such, it does not provide sufficient coverage to be considered a dress. The top features short, jagged cut, sleeves with raw edges, the neck and back opening and the shirred double peplum bottom are finished with loose overlock stitching that has hanging threads. The back opening is closed with hook and loop tab fasteners.
The second sample submitted, identified as a girl’s Skeleton Princess Costume, consists of a dress, flimsy pants and a headpiece. The costume will be imported in three sizes; small, item number 5143206; medium, item number 5143207; and large, item number 5143208. 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.” The essential character is imparted by the well-made dress which is constructed of 100% polyester knit fabric. The dress features a multi-layered skirt, a capped sweetheart neckline, and two piece trailing trumpet sleeves with lace trim. The waist features a woven peplum and back ties to adjust the fit. The short skirt of the dress has lace trim around the hem. The overskirt is shirred to the waist and is composed of four cascading layers of knit mesh-like fabric which do not easily fray or unravel. The dress also features a stiffener at the waist for added fullness, overlocked interior seams and a tightly stitched and reinforced waist.
The samples will be returned to you as requested.
The applicable subheading for the girl’s Harlequin Costume Set 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 rate of duty will be Free.
The applicable subheading for the girl’s Skeleton Princess Costume Set 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.
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/.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov.
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 Wayne Kessler at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division