The tariff classification of costumes from China.

N207115 March 22, 2012 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6106.20.2030; 6114.30.3070; 6106.20.2010 Ms. Luz Guzman Disguise, Inc. 12120 Kear Place Poway, CA 92064 RE: The tariff classification of costumes from China. Dear Ms. Guzman: In your letter dated January 25, 2012, but received on March 2, 2012, you requested a tariff classification ruling. You submitted a sample, identified as the Child-Sized MadCap Rider Costume, style 24275, which consists of a shirt and a plastic half mask. 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.” The essential character is imparted by the long-sleeved top, which is constructed of 100% polyester knit fabric. The top features a faux leather mock turtleneck collar, faux leather strips on the shoulders and strip of faux leather at the hemline. The garment also has spikes made of silver metallic fabric sewn-on the shoulders, a partial back opening secured by a single hook and loop tab closure and sturdy seams. The garment’s neck and half of the hemline are constructed of a fabric which does not fray. You submitted a sample, identified as the Child-Sized Black Beard Deluxe Costume, style 29839, which consists of a coat, hat, belt, shoulder strap and facial hair. 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.” The essential character is imparted by the long-sleeved coat, which is constructed of 100% polyester knit fabric. The knee length coat features a full front opening with no closure, sewn-on panels with printed buttons down each side and turn back sleeve cuffs. The multi-paneled coat has gathered, net fabric trim at the wrists, shoulder flaps and sturdy seams. The garment does not provide warmth or protection from the elements. You submitted a sample, identified as the Adult Sassy Jack Sparrow Costume, style 29842, which consists of a shirt/blouse, which you refer to as a dress, a flimsy petticoat, a bandana and boot covers. 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.” The essential character is imparted by the cap sleeve shirt/blouse, which is constructed of 100% polyester knit fabric. The shirt/blouse reaches the top of the thigh and features multiple panels, two sewn-on belts with large plastic buckles, and an insert of contrasting color knit fabric around the waist. The garment also has a woven insert panel featuring a shirt-like collar, a partial back opening secured by a single hook and loop tab closure, sturdy seams and a hanging scarf sewn-on at the waist. The samples will be returned to you as requested. The applicable subheading for the Child-Sized MadCap Rider Costume Set will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other, Girls’: Other." The rate of duty will be 32 percent ad valorem. The applicable subheading for the Child-Sized Black Beard Deluxe Costume Set will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9 percent ad valorem. The applicable subheading for the Adult Sassy Jack Sparrow Costume Set will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s." The rate of duty will be 32 percent ad valorem.      Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”). 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 National Import Specialist Kimberly Praino at (646) 733-3053. Sincerely, Thomas J. Russo Director National Commodity Specialist Division