The tariff classification of adult costumes from China.

N020429 December 21, 2007 CLA-2-61:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6103.33.2000 Ms. Christian Lee Handerson Handicraft Mfg. Co. 11F/6, No. 2, Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of adult costumes from China. Dear Ms. Lee: In your letter dated November 19, 2007, on behalf of Sears Holdings Global Sourcing Ltd., you requested a classification ruling. As requested, the samples will be returned. You have submitted three samples. Style W-1916-00 is an adult’s Fallen Angel Costume Set. The costume consists of a well-made dress constructed of velveteen polyester knit fabric with a woven polyester inset. The dress has well-made styling features, a finished neck, waist and edges. The set also includes textile fabric wings. Style M-1382-03 is an adult’s Vampire Costume Set. The costume consists of a well-made morning/evening coat-style garment and flimsily made pants constructed of polyester knit fabric. The morning/evening coat-style garment features a left over right hook and loop type closure and has styling features, a finished neck, seams, edges and sewn on embellishments. The set also includes a textile fabric top hat and textile fabric jabot. Style W-2353--00 is an adult’s Vampiress Costume. The costume consists of a well-made dress constructed of a polyester knit fabric bodice and woven polyester skirt with knit nylon mesh underlay. The essential character of the dress is in imparted by the knit bodice. The dress has well-made styling features, a finished neck, seams and edges and zipper closure. 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 the case, of style W-1916-00 Fallen Angel Costume Set, the dress imparts the essential character of the set. In the case, of style M-1382-03 Vampire Costume Set the morning/evening coat-style garment imparts the essential character of the set. The applicable subheading for styles W-1916-00 Fallen Angel Costume Set and W-2353-00 Vampiress Costume will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which 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 textile category designation is 636. The applicable subheading for style M-1382-03 Vampire 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. The textile category designation is 633. 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/. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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. Information can also be found at the FTC website www.ftc.gov (click on "Consumer Protection,” “Business Information,” “Clothing & Textiles,” “Threading Your Way Through the Labeling Requirements”). 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