The tariff classification of adult costumes from China.

N046201 December 16, 2008 CLA-2-61:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010, 6204.43.4030 Ms. Luz Guzman Disguise 11906 Tech Center Court Poway, California 92064 RE: The tariff classification of adult costumes from China. Dear Ms. Guzman: In your letter dated November 11, 2008, received in this office on December 4, 2008, you requested a classification ruling. The samples which you submitted are being returned as requested. The submitted samples are Style #s 50437 Queen of Darkness and 50440 Captain Beauty adult costumes. The Style # 50437 Queen of Darkness costume consists of dress and choker. The dress is constructed of knit polyester fabric. It features a finished gathered multi-layer stand up collar, off-the-shoulder sleeves, defined bust, front drape panel, inverted skirt, flimsy neck, waist and seams, loose overlock stitching at the arms, and a sewn-in belt. The Style # 50440 Captain Beauty costume consists of a dress and hat. The dress is constructed of a woven polyester fabric bust, sleeves and skirt, and a knit polyester fabric top front torso panel, top rear panel and knit openwork polyester fabric skirt overlay. It features a defined bust, gathered sash belt with overlock stitching, multi-layered skirt gathered at the sides, flimsy neck, waist and seams, arms with thin elastic and a lace-like trim, overlock sewn hook and loop rear closure, a flimsy and a sturdy skirt edge, lace-like trim at the neck, sewn-on bows, and sewn-on rickrack. Neither the knit portion, classifiable in heading 6104, nor the woven portion, classifiable in heading 6204, imparts the essential character of the dress. Following General Rule of Interpretation (GRI) 3(c), the dress will be classified in the heading which occurs last in numerical order in the HTS. 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 these cases, the dress imparts the essential character of the set. For both costumes, the overall amount of finishing of the dress is such that the article is neither flimsy in nature or construction, nor lacking in durability. The applicable subheading for the Style # 50437 Queen of Darkness 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…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 the Style # 50440 Captain Beauty will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles…skirts, divided skirts…breeches and shorts: dresses: of synthetic fibers: other: other, other: women’s. The rate of duty will be 16% ad valorem. The textile category designation is 636. 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