The tariff classification of children’s costumes from China.

N091055 January 29, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6204.43.4040, 9505.90.6000 Ms. Luz Guzman Disguise, Inc. 12120 Kear Place Poway, CA 92064 RE: The tariff classification of children’s costumes from China. Dear Ms. Guzman: In your letter dated December 17, 2009, received by this office on January 15, 2010, you requested a tariff classification ruling. As requested, the samples will be returned. The submitted samples are Styles 50013 Ruby Slipper Darling, 50281 Pumpkin Patch Princess and 7204 Wonder Red Quality Costumes. The Style 50013 Ruby Red Slipper Darling Costume consists of a dress and hair ribbon. The dress is constructed of 100 percent woven polyester fabric. The dress features a gathered puff sleeve, finished neck, sturdy waist, multi-layer gathered skirt with a bottom ruffle, edges sewn with metallic thread, hook and loop tab closure, loose overlock stitched edges, and sewn-on galloons and ruffles. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The Style 50281 Pumpkin Patch Princess Costume consists of a dress, choker and headband. The dress is constructed of a front bodice panel of woven 100 percent polyester fabric, rear bodice panels of 100 percent knit polyester fabric, sleeves of 100 percent knit mesh polyester fabric, and a skirt with layers of 100 percent woven polyester fabric and 100 percent knit polyester fabric. Neither the knit nor the woven component provides the essential character of the dress. Therefore, in accordance with General Rules of Interpretation, GRI 3(c), the dress shall be classified in the heading which occurs last in numerical order among those which equally merit consideration. The dress features gathered puff sleeves, a bodice with a fabric “stem,” flimsy neck and seams, sturdy waist, multi-layer gathered skirt, hook and loop tab closure, thin elastics, loose overlock stitched edges, and a sewn on belt. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The Style 7204 Wonder Red Quality Costume consists of a shortall, cape and hat constructed of knit 100 percent polyester fabric. The shortall features a chest panel, loose overlock stitched waist and seams, sturdy waist, hook and loop tab closure, loose overlock stitching at the closure, arms, and leg edges, and a sewn on belt. The cape features loose overlock stitched edges. The overall amount of finishing is such that the articles are flimsy in nature or construction, and 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 Styles 50013 and 50281 dresses impart the essential character of the set. The applicable subheading for the Styles 50013 Red Slipper Darling and 50281 Pumpkin Patch Princess Costumes 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. The applicable subheading for the Style 7204 Wonder Red Quality 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