The tariff classification of adult costumes from China

N146435 March 1, 2011 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6204.43.4030 Ms. Lynsey Koslik Palamon (USA) Ltd. 480 Enterprise Street Ste. B San Marcos, CA 92078 RE: The tariff classification of adult costumes from China Dear Ms. Koslik: In your letter dated January 31, 2011, you requested a tariff classification ruling. The samples will be returned to you. The Midnight Dragon Fly costume, item 5278, consists of a dress and wings. The dress is made of 100 percent polyester woven gauze-like fabric with a knit lining, a small portion of which shows at the bottom. The top of the dress is sewn onto the lining of the dress. The sleeveless garment features a V-neckline with beading at the waist, a ribbon belt, a multi layer skirt with tattering, and hook and loop closures at the back. The Gothic Black Mummy costume, item 5101, consists of a dress, a neck wrap, and a corset-style waist cincher. The sleeveless dress is made of 100 percent polyester woven fabric with strips of fabric throughout. The costumes are well made with sturdy seams, styling, and embellishments. 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 Midnight Dragon Fly and Gothic Black Mummy costumes impart the essential character of the sets. The applicable subheading for the Midnight Dragon Fly and Gothic Black Mummy costumes will be 6204.43.4030, 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 synthetic fibers: Other: Other: Other: Women’s." The rate of duty will be 16 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 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