The tariff classification of a woman’s costume from China.

N090433 February 8, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6206.40.3010, 9505.90.6000, 6104.53.2020, 6217.10.8500 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a woman’s costume from China. Dear Ms. Benedetto: In your letter, received on dated January 11, 2010, you requested a tariff classification ruling. The sample which you submitted is being retained by this office. The submitted sample is a Style No. CS10-0114 Faire Maiden Costume that consists of a blouse, skirt, overskirt and headpiece. The costume comes in sizes XS (1-2), S (4-6), M (8-10), L (12-14), J (14-16) and Plus (18-20). The blouse is constructed of a woven 60 percent nylon, 40 percent polyester fabric front panel with a100 percent woven cotton fabric chest piece insert, 100 percent woven cotton fabric sleeves, and a knit 100 percent polyester rear panel. The woven fabric makes up the entire front and imparts the essential character to the blouse; of the woven panels, both nylon and cotton are a significant part of the blouse, and General Rule of Interpretation (GRI) 3 (c) will be used to classify the woven blouse. The skirt is constructed of woven 90 percent polyester, 10 percent rayon fabric. The overskirt is constructed of knit polyester velveteen fabric. The headpiece is a circlet constructed of a woven satin fabric; the fiber content was not supplied. The long sleeve blouse has a number of styling features such as an off-the-shoulder look, an insert that provides definition to the breasts and is gathered at the bottom, and a lace up front with metal grommets. There are a number of flimsy features such as a flimsy neck with poor sewing and thin elastic, most of the seams are flimsy, the arms have a loose overlock stitched edge and thin elastic, a rear hook and loop tab closure with loose overlock stitching, loose overlock stitching at the skirt bottom, and loose overlock stitching at the lace-up. The numerous styling features create a garment where the overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The skirt features a single stitched waist with thin elastic, sturdy seams and a loose overlock stitched bottom. The overall amount of finishing is such that the article is flimsy in nature or construction, and is lacking in durability. The overskirt features draped styling, single stitched waist with thin elastic, sturdy seams, raw skirt bottom that is not visible due to the draping, and a hook and loop tab closure with loose overlock stitching. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The blouse imparts the essential character of the costume. The blouse and the overskirt are well made; Section XI, Note 14 precludes classification as a retail set, and each component will be separately classified. The applicable subheading for the CS10-0114 blouse will be 6206.40.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other, With two or more colors in the warp and/or the filling: Women’s.” The rate of duty will be 26.9 percent ad valorem. The applicable subheading for the CS10-0114 skirt 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 CS10-0114 overskirt will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Women’s.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the CS10-0114 circlet will be 6217.10.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories; parts of garments or clothing accessories, other than those of heading 6212 Accessories: Other: Headbands, ponytail holders and similar articles.” The rate of duty will be 14.6 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