The tariff classification of children’s costumes from China.

N056462 April 22, 2009 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6204.43.4040, 9505.90.6000 Ms. Maureen Ford Toys “R” Us, Inc. One Geoffrey Way Wayne, New Jersey 07470-2030 RE: The tariff classification of children’s costumes from China. Dear Ms. Ford: In your letter dated March 30, 2009, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The submitted samples are TRU items, Dream Dazzlers, Styles 675951 Purple Royal Princess Dress and 675952 Pink Royal Princess Dress Costumes. Both costumes consist of a dress and hennin-style hat, which are constructed of woven polyester fabric. The Style 675951 Purple Royal Princess Dress Costume dress features a flimsy neck, thin elastic at the arms and back of the waist, hook and loop tab closure, and loose overlock stitching at the arms, closure, peplum and one skirt edge; the dress also features off-the-shoulder styling, multiple skirt layers, sturdy waist and seams, and seven sewn-on embellishments. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. 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.” For the Style 675951 Purple Royal Princess Dress Costume, the dress imparts the essential character of the set. The Style 675952 Pink Royal Princess Dress Costume dress features faux lace-up styling, multiple skirt layers, a sturdy waist, and five sewn-on embellishments; the dress also features a flimsy neck and seams, thin elastic at the arms and back of the waist, hook and loop tab closure, and loose overlock stitching at the arms, closure, peplum and one skirt edge. The overall amount of finishing is such that the article is flimsy in nature or construction, and lacking in durability. For the Style 675952 Pink Royal Princess Dress Costume, the dress imparts the essential character of the costume. The applicable subheading for the Style 675951 Purple Royal Princess Dress Costume set will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which 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 the Style 675952 Pink Royal Princess Dress Costume will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free. 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