The tariff classification of adult unisex costumes from China.

NY L81835 February 2, 2005 CLA-2-61:RR:NC:3:353 L81835 CATEGORY: Classification TARIFF NO.: 6106.20.2010, 6104.43.2010 Ms. Leah C. Navidad Disguise Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of adult unisex costumes from China. Dear Ms. Navidad: In your letter dated December 14, 2004, received in this office January 11, 2005, you requested a classification ruling. The samples will be returned to you as requested. Three samples were submitted with your request. Styles 174 High Seas Rouge Costume Set consists of a shirt, pants, boot covers and headscarf. The shirt and pants are composed of knit 99% polyester/1% spandex fabric. The pirate styled shirt has an open neck with laces and grommets, long sleeves and a tattered bottom. The shirt is well made with styling and a finished neck and closure. The calf length pants are flimsy with a thin elastic at the waist. Style 2304 Vamp Fairy Costume Set consists of a dress, wings, glovettes and choker. The dress is composed of knit polyester fabric. The dress has grommets and laces up the front, a large faux fur collar and alternating strips of faux fur and fabric on the skirt. The dress is well made with styling and a finished waist and neckline closure. Style 2459 Little Red Riding Hood Costume Set consists of a dress, cape with attached hood and petticoat. The dress is composed of knit polyester fabric. The sleeves dress has an attached apron at the waist and eyelets and laces at the front of the dress. The dress is well made with styling and a finished waist, closure and embellishments. The cape and petticoat are of flimsy construction. 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 shirt of the High Seas Rouge Costume, style 174 and the dresses of Vamp Fairy, style 2304 and Little Red Riding Hood, style 2459 impart the essential character of the set. The applicable subheading for the High Seas Rouge Costume Set, style 175 will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s…shirts, knitted or crocheted: Of man-made fibers.” The rate of duty will be 32 % ad valorem. The textile category designation is 639. The applicable subheading for the Vampire Fairy Costume Set, style 2304 and the Little Red Riding Hood Costume Set, style 2459 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’…dresses…knitted or crocheted: Dresses: Of synthetic fibers: Womens’." The duty rate will be 16% ad valorem. The textile category designation is 636. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division