The tariff classification of adult costumes from China.

N053406 March 20, 2009 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010, 6204.43.4030 Mr. Jeff Coppens Palamon USA 2151 Enterprise Street, Ste. D Escondido, California 92029 RE: The tariff classification of adult costumes from China. Dear Mr. Coppens: In your letter dated February 27, 2009, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Item 5087 Pink Woodland Fairy Costume Set consists of a dress and wings. The dress is made knit velour polyester fabric at the top with a small overlay of woven polyester fabric. The skirt is made of knit polyester fabric with a very small portion of woven polyester fabric. The essential character of the dress is imparted by the larger portion of knit fabric. The sleeveless, short dress with a multi-layer skirt has a corset-like overlay with laces at the top, a self-tie at the waist and lace-like trim at the bottom. Item 5093 Faerytude Costume Set consists of a dress and wings. The dress is made of woven polyester fabric with a knit polyester fabric bodice. The essential character of the dress is imparted by the woven fabric. The dress has a corset-like overlay with laces at the top and a multi-layer petal skirt. Item 5095 Devil Fairy Set consists of a dress and wings. The dress is made of knit polyester velour on top and a knit polyester velour multi-layer skirt with a shear woven over skirt. The essential character of the dress is imparted by the knit fabric. The halter style dress has long sleeves and embellishments at the front. Item 5022 Black Widow Costume Set consists of a dress, veil and arm gauntlets. The dress has a knit velour polyester fabric top and a full skirt made of woven polyester fabric. The top portion is trimmed with sequins and is without sleeves. The dress has two thin plastic straps at the shoulders. The full skirt has shirring in several places with a lace-like trim at the bottom. The essential character of the dress is imparted by the larger portion of woven fabric. Item 5024 Dark Red Devil Costume Set consists of a dress and horn headpiece. The dress is made of knit polyester at the top and the long skirt with multi- layers is made of woven polyester fabric. The sleeveless dress has elastic at the bust and the crinkle fabric skirt has finished edge points at the bottom. The essential character of the dress is imparted by the woven fabric. The above costumes are well made with styling, finished edges and embellishments. 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 Items 5087, 5093, 5095, 5022 and 5024 imparts the essential character of the set. The applicable subheading for Items 5087 and 5095 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Woman’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 Items 5093, 5022 and 5024 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 percent ad valorem. In accordance with 19 CFR 177 ruling requests will contain a maximum of 5 items in order to be accepted, therefore Item 5024 Green Witch Costume is being returned to you. 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/. 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