The tariff classification of unisex adult costumes from China

N141755 February 4, 2011 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6204.43.4030, 6104.43.2010 Ms. Christian Lee Handerson Handicraft Mfg. Co. 11F/6, No. 2, Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of unisex adult costumes from China Dear Ms. Lee: In your letter dated December 29, 2010, you requested a tariff classification ruling. The samples will be returned to you. The Royal Princess costume, style G-4119-01, consists of a dress and a headpiece made of 100 percent polyester fabric. The front portion of the dress is made of woven fabric with small insets of knit velour fabric. The long skirt is made of woven fabric. The essential character of the garment is imparted by the woven fabric. The dress features long mutton-style sleeves, a hoop underskirt, and a hook and loop closure at the back. The White Princess costume, style G-4251-00, consists of a dress and a headpiece made of 100 percent polyester knit fabric. The dress features mutton-style sleeves, a peplum, a hoop underskirt, and a hook and loop closure at the back. The Zombie Bride costume, style G-4011-01, consists of a dress, gloves, a headpiece, and a bouquet. The dress is made of 100 percent polyester knit fabric. The dress features off-the-shoulder styling with thin straps and pinafore ruffles on both shoulders. The net skirt is heavily embellished and features a hoop underskirt. The Deluxe Witch costume, style G-4252-00, consists of a dress and a witch hat made of 100 percent polyester fabric. The dress features knit velveteen insets on both sides of the bodice, woven fabric insets at the front of the bodice, and a woven fabric skirt. The essential character of the garment is imparted by the woven fabric. The long sleeve dress has faux laces at the front, embellishments on the skirt, and a hoop underskirt. The above costumes are well-made with sturdy seams, styling, and embellishments. They will be imported in adult sizes small, medium, and large. 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 dresses for the Royal Princess, White Princess, Zombie Bride, and Deluxe Witch costumes impart the essential character of the sets. The applicable subheading for the Royal Princess and Deluxe Witch costumes 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 White Princess and Zombie Bride costumes will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women's or girls' suits, ensembles…dresses, skirts, divided skirts, trousers…knitted or crocheted: Dresses: Of synthetic fibers, Other, Women’s." The rate of duty will be 16 percent ad valorem. We are unable to issue a ruling for the Wicked Fairy costume, style G-4253-00, at this time. We need additional information in order to issue a ruling. Please submit a final production sample in a size medium for this style, and for all future garment submissions. If you decide to resubmit your request, 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. In addition, we are returning style G-3999-01, for which you have supplied no information.  If you wish to request a ruling for this style, please provide the above information. 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 the 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 the National Import Specialist at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division