The tariff classification of adult costumes from China.

N024669 April 7, 2008 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010, 6203.33.2010 Ms. Luz Guzman Disguise, Inc. 11906 Tech Center CT Poway, CA 92064 RE: The tariff classification of adult costumes from China. Dear Ms. Guzman: In your letter dated March 07, 2008 you requested a classification ruling. The samples which you submitted are being returned as requested. Style 6994 60’s Barbie-Deluxe Costume Set, Adult sizes 12-14, Teen 7-9 consists of a dress, toy sunglasses, hair ties, plastic beaded bracelet and arm tag (not included). The A-line style dress is made of knit 100% polyester fabric. The garment has long sleeves self fabric ties and a zipper closure at the back. Style 6995 Prom Date Ken Deluxe Costume Set, Adult sizes 42-46, Teen 38-40 consists of a suit-type jacket, dickie with attached bow, cummerbund, vinyl wig and arm tag (not included). The suit-type jacket is made of woven 100% polyester fabric. The garment has long sleeves, three vertically sewn panels, a notched collar three faux pockets and a one button closure that closes left over right. Style 6996 Solo in the Spotlight Barbie Costume Set, Adult Sizes 12-14, Teen 7-9 consists of a dress, elbow length gloves, handkerchief, necklace (not included) and arm tag (not included). The long strapless dress is made of knit 100% polyester fabric. The garment has a double flounce at the bottom with a flower and a back zipper closure. The above costumes are well made with styling, finished neck and edges. 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 dress for Style 6994 and 6996 and the jacket for Style 6995 impart the essential character of the sets.                The applicable subheading for Styles 6994 60’s Barbie Deluxe and 6995 Solo In The Spotlight Barbie Deluxe Costume Sets will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women's or girls' suits, ensembles…dresses, skirts, divided skirts, trousers…knitted or crocheted: Dresses: Of synthetic fibers, Other, Women’s." The rate of duty will be 16% ad valorem. The textile category designation is 636. The applicable subheading for Style 6995 Prom Date Ken Deluxe Costume will be 6203.33.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’ suits, ensembles, suit-type jackets, blazers, . . . suit-type jackets and blazers: Of synthetic fibers: Other: Men’s.” The duty rate is 27.3% 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