The tariff classification of adult costumes from China.

N079999 October 28, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Rosemary Beck Paper Magic Group, Halloween Division 345 7th Avenue New York, New York 10001 RE: The tariff classification of adult costumes from China. Dear Ms. Beck: In your letter dated October 9, 2009, you requested a tariff classification ruling. The samples will be returned to you. The submitted sample, Style 6739001 French Kiss™ Hot Tango Costume, Size S consists of dress made of knit dress made of knit 80 percent polyester, 20 percent spandex fabric. The dress has long sleeves that are split at the sides, and a mock turtle neck collar with faux sequins and a hook and loop closure at the back. The skirt of the garment is bias cut on one side and the garment is backless to the waist. The French Kiss™ Hot Tango Costume will also be imported in sizes, Styles 6739000 Size XS, 6739002 Size M and 6739003 L. The submitted sample, Style 6739005 French Kiss™ Bombshell Babe Costume, Size S, consists of a dress and Scottie-style military hat. The dress is made of knit 80 percent polyester 20 percent spandex fabric. The short dress has a collar and two faux pockets. It also is open at the back and has ribbon laces down the back. The French Kiss™ Bombshell Babe Costume will also be imported in sizes, Styles 6739004 XS, 6739006 M and 6739007 L. The submitted sample, Style 6739013 French Kiss™ Native Maiden, Size S consists of a dress, two armbands, two shoulder pieces and Indian headpiece. The dress is made of knit 100 percent polyester fabric. The dress is made of knit 100 percent polyester fabric. The short dress has two thin straps on each shoulder, laces down the front and faux fringe at the bottom. The French Kiss™ Native Maiden Costume will also be imported in sizes, Styles 6739012 XS, 6739014 M and 6739015 L. The costumes are well made with finished necks, sturdy seams, styling 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 imparts the essential character of the set. The applicable subheading for the Styles 6739001, 6739000, 6739002 and 6739003 French Kiss™ Hot Tango Costume Set, Styles 6739004, 6739005, 6739006 and 6739007 French Kiss™ Bombshell Babe Costume Set and Styles 6739012, 6739013, 6739014 and 6739015 French Kiss™ Native Maiden Costume Sets, 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 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