The tariff classification of costumes from China.

N086571 December 22, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010, 6204.43.4030, 6204.43.4040 Mr. Jeff Coppens Palamon USA 480 Enterprise Street, Ste B San Marcos, CA 92078 RE: The tariff classification of costumes from China. Dear Mr. Coppens: In your letter dated November 21, 2009, you requested a tariff classification ruling. The samples which you submitted are being returned The submitted samples are Item #s 5131 (PD#2121) Bad Alice, 5145 (PD#2122) Green Fairy, 5010 Red Trendy Pirate and 1002 Forest Fairy Costumes. Item # 5131 (PD#2121) Bad Alice Costume consists of a woman’s dress that is constructed of knit 100 percent polyester fabric. The short sleeve dress features a puff sleeve, lace-up “corset,” attached apron, two layer skirt, sturdy waist and seams, metallic thread sleeve edge, lace-like trim on the apron and skirt, and sewn-on bows. Item # 5145 (PD#2122) Green Fairy Costume consists of a woman’s dress and wings. The dress is constructed of knit 100 percent polyester mesh that is covered by plastic sequins; the wings are constructed of knit mesh fabric. The long sleeve dress defines the breasts and features a sturdy neck and finished side zipper closure. Item # 5010 Red Trendy Pirate Costume consists of a woman’s dress and hat. The dress is constructed of woven 100 percent polyester fabric; the hat is constructed of neoprene covered on both sides by a knit fabric. The long sleeve dress features a lace-like overlay on the bodice and arms, multi-layer skirt, sturdy waist and seams, and hemmed sleeves. Item # 1002 Forest Fairy Costume consists of a girl’s dress and wings. The dress is constructed of a knit 100 percent polyester top and woven 100 percent polyester bottom. The wings are constructed of knit mesh fabric. 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. The short sleeve dress features mesh sleeves trimmed with metallic thread that are designed to resemble leaves, a faux lace up front, textile leaf peplum, multi-layer skirt, finished neck, sturdy waist and seams, metallic thread trim, and textile rosettes. 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, for Item #s 5145 (PD#2122) Green Fairy, 5010 Red Trendy Pirate, and 1002 Forest Fairy, the dress imparts the essential character of the set. For the four costumes, the overall amount of finishing is such that the dress is neither flimsy in nature or construction, nor lacking in durability. The applicable subheading for the Item #s 5131 (PD#2121) Bad Alice, 5145 (PD#2122) Green Fairy Costumes will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s’.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Item # 5010 Red Trendy Pirate Costume will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Dresses: Of synthetic fibers: Other: Other, Other: Women’s.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Item # 1002 Forest Fairy Costume will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Dresses: Of synthetic fibers: Other: Other, Other: Girls’.” 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/. Your inquiry does not provide enough information for us to give a classification ruling on Item # 3500 (PD#2123) Army Ranger Costume, which you state is constructed of knit polyester fabric; examination reveals a woven fabric. Your request for a classification ruling should include an accurate description of the fabric; please verify the fiber content of this costume. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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