The tariff classification of costumes from China and/or Vietnam.

N097614 April 13, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010, 6204.42.3060, 6114.30.3054, 6217.10.9530, 6117.80.9540, 9505.90.6000 Ms. Juliana Lim Juliana Lim CHB, Inc. 11205 S La Cienega Blvd Los Angeles, CA 90045 RE: The tariff classification of costumes from China and/or Vietnam. Dear Ms. Lim: In your letter dated February 26, 2010, received by this office on March 17, 2010, on behalf of California Costume Collections, Inc., you requested a tariff classification ruling. The samples will be returned to you. The submitted samples are Item #s 00811 (Adult) Disco Dolly, , 04018 (Child) Sassy Pumpkin Witch, 00958 (Adult) Rock Legend, 01066 (Adult) Le Belle Harlequin, and 00437 (Child), 01522 (Adult), and 01623 (Plus) Crypt Master Costumes. The Item # 00811 (Adult) Disco Dolly Costume consists of a dress and headband constructed of knit polyester fabric partially covered with ¼ inch circles of plastic. The dress features long bell sleeves, finished V neckline, sturdy seams, hemmed edges, and hanger loops. The Item # 04018 (Child) Sassy Pumpkin Witch Costume consists of a dress and witch hat. The dress is constructed of a bodice of knit polyester fabric, and skirt and short sleeves of woven cotton fabric. The witch hat is constructed of knit polyester fabric. The dress features short puff sleeves, finished neckline with lace-like trim, sturdy waist and seams, attached belt with a plastic buckle, a skirt with an attached petticoat with lace-like trim, hemmed edges, and hanger loops. The Item # 00958 (Adult) Rock Legend Costume consists of a jumpsuit and belt constructed of knit polyester fabric. The jumpsuit features long sleeves with finished cuffs, large finished collar, sturdy neck and seams, full front zipper closure, hemmed edges, hanger loops, and decorative rhinestones. 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 for Item #s 00811 (Adult) Disco Dolly and 04018 (Child) Sassy Pumpkin Witch Costumes imparts the essential character of the set. The individual pieces of the Item # 00958 (Adult) Rock Legend Costume are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the jumpsuit imparts the essential character. The applicable subheading for the Item # 00811 (Adult) Disco Dolly 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. Neither the knit polyester fabric, classifiable in heading 6104, nor the woven cotton fabric, classifiable in heading 6204, imparts the essential character of the Item # 04018 (Child) Sassy Pumpkin Witch 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 applicable subheading for the Item # 04018 (Child) Sassy Pumpkin Witch Costume will be 6204.42.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits…dresses, skirts…breeches and shorts (other than swimwear): Dresses: Of cotton: Other: Other, Other: Other: Girls’.” The rate of duty will be 8.4 percent ad valorem.   The applicable subheading for the Item # 00958 (Adult) Rock Legend 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 Item # 01066 (Adult) Le Belle Harlequin Costume consists of a dress, sleeves, choker and mask; although the packaging description states that the item contains thigh high stockings, you state that they will usually be shipped separately and packaged with the item after importation. The dress is constructed of a bodice of knit polyester fabric, and skirts of woven sheer polyester fabric and knit polyester fabric. The sleeveless dress features a capped neckline with lace-like trim, ribbon straps, underwire, sturdy waist and seams, multi-layer skirt, with finished edges or lace-like trim, and hanger loops. The sleeves are constructed of woven sheer polyester fabric and feature elastics to secure the item to the arm. The choker is constructed of knit elasticized polyester fabric and features a lace-like trim. The mask is made of plastic and features ribbon and feather trim. In most instances the Item # 01066 (Adult) Le Belle Harlequin Costume will not be imported packaged ready for retail sale as the thigh high stockings will be packaged with the item after importation. When the item is imported without the thigh high stockings, it is not considered a set for classification purposes. The knit fabric imparts the essential character to the Item # 01066 (Adult) Le Belle Harlequin dress. The applicable subheading for the Item # 01066 (Adult) Le Belle Harlequin dress 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 # 01066 (Adult) Le Belle Harlequin sleeves will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, Of man-made fibers.” The rate of duty will be 14.6 percent ad valorem. The applicable subheading for the Item # 01066 (Adult) Le Belle Harlequin choker will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crocheted…parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other.” The rate of duty will be 14.6 percent ad valorem. The applicable subheading for the Item # 01066 (Adult) Le Belle Harlequin mask 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. Only in instances where the Item # 01066 (Adult) Le Belle Harlequin Costume is imported packed ready for retail sale with the thigh high stockings included will the article be considered a set, which will be classified in subheading 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS). You wish to reconfirm the classification of Item #s 00437 (Child), 01522 (Adult), and 01623 (Plus) Crypt Master Costumes, which were classified in ruling L82514, dated March 4, 2005. As the costumes have not been altered and the HTSUS numbers of 6104.43.2010 and 6104.43.2020 remain valid, the ruling stands. 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/. We are returning Item #s 00601 (Child) Soul Taker, 01092 (Adult) Emerald Witch, 01621 (Adult Plus) Hercules, and 01007 (Adult) and 01661 (Plus) Supa Pimp Mama Costumes to you. Ruling requests are limited to a maximum of 5 items. If you decide to resubmit your request for these items, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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