The tariff classification of costumes from China.

N088922 January 21, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6205.30.2080, 6204.63.3530, 9505.90.6000, 6114.30.3054, 6204.43.4030, 6104.43.2010 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 December 14, 2009, received by this office on December 24, 2009, you requested a tariff classification ruling. The submitted samples are Item #s 3508 Fireman, 3514A Evil Warlock, 3515 Reaper, 5071 Gothic Mummy, and 3044A Flapper Costumes. Item # 3508 Fireman Costume consists of a child’s shirt and pants constructed of woven 100 percent polyester fabric. The shirt features a sturdy neck and seams, two rows of reflective fabric sewn onto the arms and body of the garment, left over right hook and loop tab closure, and loose overlock stitched edges. The pants have no fly, and feature a sturdy waist with thick elastic, sturdy seams, knee patches, one row of reflective fabric sewn onto the legs, and overlock stitched ankles. The overall amount of finishing is such that the shirt and pants are neither flimsy in nature or construction, nor lacking in durability. The Item # 3508 Fireman Costume consists of two or more garments. Note 14 of Section XI, of the HTSUSA, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. The applicable subheading for the Item # 3508 Fireman Costume shirt will be 6205.30.2080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’ shirts: Of man-made fibers: Other: Other, Other: Other: Boys’: Other. The rate of duty will be 29.1 cents per kilogram plus 25.9 percent ad valorem. The applicable subheading for Item # 3508 Fireman 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. The Item # 3514A Evil Warlock Costume consists of an adult robe and hood constructed of knit 100 percent polyester fabric. The robe features embroidered stitches on the body of the garment, four sewn-on fabric stripes on the arms, raw edged neck, sturdy seams, hook and loop tab closure, and raw edges at the closure, wrists and bottom of the garment. The overall amount of finishing is such that the robe is flimsy in nature or construction, and lacking in durability. The Item # 3515 Reaper Costume consists of a child’s jumpsuit and cape constructed of knit 100 percent polyester fabric. The jumpsuit features a finished neck, chest overlay with a raw edge, sewn on skull patch and faux suspenders secured by two rows of stitching, flimsy seams, hook and loop tab closure, wrists and ankles with loose overlock stitching seams, and closure and hood with raw edges. The overall amount of finishing is such that the jumpsuit is neither flimsy in nature or construction, nor lacking in durability. The cape features a finished neck, but all the edges are raw. The overall amount of finishing is such that the cape is flimsy in nature and construction and lacking in durability. Item # 5071 Gothic Mummy Costume consists of an adult dress, shawl-like clothing accessory, and bracelets. You state that the dress and shawl-like clothing accessory are constructed of knit 100 percent polyester fabric; however, examination reveals that it is woven fabric. The sleeveless dress features a loose overlock stitched neck, strips of fabric sewn onto the bodice and skirt to give the garment a tattered look, sturdy waist and seams, rear hook and loop tab closure with a finished edge, loose overlock stitched edges, and lace-like trim on the bottom of the skirt. The overall amount of finishing is such that the dress is neither flimsy in nature or construction, nor lacking in durability. The shawl-like clothing accessory has the same tattered look as the dress. There are five plastic wrist bracelets and one plastic faux bone bracelet. Item # 3044A Flapper costume consists of an adult dress and headband constructed of sequined knit 100 percent polyester mesh fabric. The dress features a neck and hemline finished with a feathered boa, capped seams, and armholes with raw edges. The overall amount of finishing is such that the dress 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.” In this case, the robe for the Item # 3514A Evil Warlock Costume, the jumpsuit for the Item # 3515 Reaper Costume, and the dress for the Item #s 5071 Gothic Mummy and 3044A Flapper Costumes impart the essential character of the set. The applicable subheading for the Item # 3514A Evil Warlock 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. The applicable subheading for the Item # 3515 Reaper Costume will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other.” The rate of duty will be 14.9 percent ad valorem. The applicable subheading for the Item # 5071 Gothic Mummy 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 # 3044 Flapper costume 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. 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