The tariff classification of costume sets from China/ Hong Kong and Vietnam.

NY M84822 July 31, 2006 CLA-2-62:RR:NC:3:353 M84822 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6110.30.30.3059 Ms. Darla J. Perry Pony Express Creations, Inc. 9350 Trade Place, Suite C San Diego, CA 92126 RE: The tariff classification of costume sets from China/ Hong Kong and Vietnam. Dear Ms. Perry: In your letter dated June 21, 2006, you requested a classification ruling. As requested, the samples will be returned to you. You have submitted two samples. Style 300815 Countess Draculina is an adult costume set. The well-made costume set consists of a knit dress constructed of 100% polyester fiber fabric. The well-made dress has styling features, well-made waist and sewn on embellishments. Also included are glovettes that are constructed of knit polyester fiber fabric and have an elastic band that fastens to a finger, but no separation for the thumb. Style 300793 Lady of the Night (Guy) is an adult costume set. The set consists of a knit pullover top and skirt constructed of polyester fiber fabric. The well-made pullover has multiple styling features, a well-made neck, seams and sewn on embellishment. The skirt is flimsily made. The set also contains two plastic inflatable balls that fit inside the top. 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 the case of style 300815 the dress imparts the essential character of the sets. The skirt would be classified under heading 9505 HTS if imported separately. 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 the case of style 300793 the top imparts the essential character of the sets. As the top is not flimsy (well-made) classification in heading 9505 is not applicable. The applicable subheading for style 300815 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . knitted or crocheted: dresses: of synthetic fibers: other, women’s. The duty rate will be 16 percent ad valorem. The applicable subheading for style 300793 will be 6110.30.3059 Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other: other: women’s or girls’. The duty rate will be 32 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/. Style 300815 Countess Draculina costume set falls within textile category designation 636. Style 300793 Lady of the Night (Guy) costume set falls within textile category designation 639. 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. 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. 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