The tariff classification of unisex costumes from China.

N041958 November 13, 2008 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6204.43.4030, 6104.43.2010, 6114.30.3070 Ms. Rosemary Beck Paper Magic Group, Halloween Division 345 7th Avenue, 6th Floor New York, NY 10001 RE: The tariff classification of unisex costumes from China. Dear Ms. Beck: In your letter dated October 9, 2008, you requested a classification ruling. The samples which you submitted are being returned as requested. Style 6809243 Tavern Wench Costume Set consists of a dress, flimsy corset and sleeves that you identify as wings. The dress is made of 100 percent polyester fabric. The top portion is made of knit polyester fabric and the bottom portion is made of woven polyester fabric. The essential character of the dress is imparted by the larger bottom portion. The dress has thin straps, elasticized neckline, reinforced waist and seams, finished edges and lace like trim at the bottom hem. The costume will also be imported in Teen, Women and Plus sizes, Styles 6809001, 6809000, 6809242, 6809244, 6809083 and 6809084. Style 6809009 Midnight Angel Costume Set consists of a dress, flimsy corset, sleeves and wings. The dress is made of knit 100 percent polyester fabric. The well-made empire-style dress has styling, thin straps reinforced seams and an elasticized neckline. The costume will also be imported in Teen, Women and Plus sizes, Styles 6809008, 6809574, 6809575, 6809576, 6809098 and 6809099. Style 6809516 Zipperheadz Skeleton Costume is made of knit 100% polyester fabric. The long sleeve hooded garment extends over the face as a mask and has a zipper that extends from the top of the head to the neck. The garment has no front or back opening and extends to the hip. The costume will also be imported in Styles 6819033, 6819034, 6809515, 6809517 and 6809546. 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 Styles 6809243 6809001, 6809000, 6809242, 6809244, 6809083 and 6809084 and Styles 6809009, 6809008, 6809574, 6809575, 6809576, 6809098 and 6809099 imparts the essential character of the set. The applicable subheading for the Styles 6809243, 6809001, 6809000, 6809242, 6809244, 6809083 and 6809084 Tavern Wench Costume Set will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of synthetic fibers: Other: Other: Other: Women’s." The rate of duty will be 16% ad valorem. The textile category designation is 636. The applicable subheading for the Styles 6809009, 6809008, 6809574, 6809575, 6809576, 6809098 and 6809099 Midnight Angel Costume Set 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 Styles 6809516, 6819033, 6819034, 6809515, 6809517 and 6809546 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other, Women’s or girls’." The rate of duty will be 14.9% ad valorem. The textile category designation is 659. 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. 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