The tariff classification of children’s costumes from China.

N055998 April 20, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020, 6204.43.4040, 6206.40.3050, 6204.63.3530 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, New York 11793 RE: The tariff classification of children’s costumes from China. Dear Ms. Benedetto: In your letter dated March 23, 2009, you requested a tariff classification ruling. The samples will be returned to you. Style A2299 Midnight Princess Costume consists of a dress with a lined attached hood, made of knit polyester velveteen fabric with a hoop under skirt. The dress has long Victorian style sleeves, faux laces at the front, an inset of woven satin fabric at the center of the front and shirred woven fabric down the center of the skirt. Style OEM10-0004 Deluxe Indian Girl Costume Set consists of a dress and capelet made of woven 100 percent polyester fabric that resembles buckskin. The dress has a jewel neckline, short sleeves, fringe at the hem and a hook and loop closure at the back. The short capelet is trimmed with fringe and beads. Style OEM10-0019 Deluxe Indian Boy Costume consists of a unisex shirt/blouse and pants made of woven 100 percent polyester fabric that resembles buckskin. The shirt/blouse has long sleeves trimmed with fringe and a ribbon trim at the front and sleeves. The long pants without a fly have a tunneled elastic waistband with attached loincloth and, fringe trim at the bottom. The above costumes are well made with finished neckline, waist, sturdy seams, finished edges, styling and sewn-on 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 Style OEM10-0004, Deluxe Indian Girl Costume imparts the essential character of the set. The Deluxe Indian Boy Costume, Style OEM10-0019 consists of two or more garments. Note 14 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately. The applicable subheading for the Midnight Princess Costume, Style A2299 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts…knitted or crocheted, Dresses: Of synthetic fibers: Other, Girls'." The rate of duty will be 16 percent ad valorem. The applicable subheading for the Deluxe Indian Girl Costume Set, Style OEM10-00004 will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . Dresses: Of synthetic fibers: Other: Other, Other: Girls’." The duty rate will be 16 percent ad valorem. The applicable subheading for Style OEM10-0019 Deluxe Indian Boy Costume shirt, will be 6206.40.3050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses, shirts and other shirt-blouses: of man-made fibers: other, other: girls’ other. The duty rate will be 26.9 percent ad valorem. The applicable subheading for Style OEM10-0019 Deluxe Indian Boy Costume pants, will be 6204.63.3530, 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: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Other: Other, trousers and breeches: Girls’: Other." The duty rate will be 28.6 percent ad valorem. 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