The tariff classification of children’s costumes from China.

N099839 April 30, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020, 6104.53.2020, 9505.90.6000 Ms. Norma A. Floriano Incharacter Costumes 5950 Nancy Ridge Drive, Suite 100 San Diego, CA 92121 RE: The tariff classification of children’s costumes from China. Dear Ms. Floriano: In your letter dated March 19, 2010, received by this office on April 1, 2010, you requested a tariff classification ruling. The samples will be returned to you. The submitted samples are Styles 92005 Lil’ Webbed Witch and 92007 Vampira Costumes. The Style 92005 Lil’ Webbed Witch Costume consists of a dress, an item you refer to as a peplum, and a hat. The short sleeve dress is constructed of knit polyester fabric; it features a finished neck with a ruffle, sturdy seams and waist, hook and loop tab closure, and loose overlock stitched or raw edges. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The item you refer to as a peplum is a wrap-around skirt constructed of a knit polyester mesh fabric with a knit polyester fabric peplum; it features a sturdy waist, gathered skirt, and finished 2-inch wide fabric tie. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The witch hat is constructed of knit polyester fabric. The Style 92007 Vampira Costume consists of a dress, sleeve overlays, and a collar. The dress is constructed of knit polyester velveteen fabric with woven polyester satin fabric front panels at the bodice and the skirt; the knit fabric imparts the essential character to the article. The dress features an inverted triangle skirt panel, sturdy seams and waist, raw edges, and lace-like fabric trim. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The sleeve overlays are constructed of knit polyester lace-like fabric and have elastic bands. The stand-up collar is constructed of knit polyester velveteen fabric. The Style 92005 Lil’ Webbed Witch 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. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately. Regarding the Style 92007 Vampira Costume, 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 imparts the essential character of the set. The applicable subheading for the Style 92005 Lil’ Webbed Witch dress and the Style 92007 Vampira Costume will be 6104.43.2020, 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, Girls’.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Style 92005 Lil’ Webbed Witch wrap-around skirt will be 6104.53.2020, 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, Girls’.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Style 92005 Lil’ Webbed Witch witch’s hat 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