The tariff classification of costumes from China.

N235988 December 14, 2012 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 6204.43.4040; 9505.90.6000; 6104.43.2020 Ms. Paulina Dong Seasonal Visions International Inc. 1368 Park Avenue Emeryville, CA 94608 RE: The tariff classification of costumes from China. Dear Ms. Dong: In your letter dated October 25, 2012, but received on December 3, 2012, you requested a tariff classification ruling. You submitted a sample, identified as a girl’s Fairy Bug Costume, which consists of a dress, wings, headband and wand. The costume will be imported in four sizes: extra small, item number, 5143094; small, item number 5143095; medium, item number 5143096; and large, item number 5143097. 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 dress, which is constructed of 100% polyester woven fabric. The dress features a gathered, multi-layered skirt with a non-woven stiffener. The underskirt is trimmed with a ruffle of contrasting color fabric. The waist has a sewn-on faux belt that is embellished with a sewn-on bow. The dress also has sturdy interior seams and a tightly stitched waist. You submitted a sample, identified as a girl’s Gothic Clown Costume, which consists of a dress and a hat. The costume will be imported in three sizes: small, item number 5143133; medium, item number 5143134; and large, item number 5143135. 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 dress, which is constructed of 100% polyester woven fabric. Although the dress has gathering and a skirt ruffle, it has loose visible overlock stitching at the neck, a raw collar, loose visible overlock stitching at the closure edges, glued-on pom-poms and skulls, and jagged, torn edges at the arms and hem. The dress is closed with hook and loop tabs. You submitted a sample, identified as a girl’s Fashion Designer Costume, which consists of a dress, pincushion and tape measure. The costume will be imported in three sizes: medium, item number 5143101; large, item number 5143102; and 14/16, item number 5143103. 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 dress, which is constructed of 100% polyester knitted fabric. The one-sleeved dress features a gathered, multi-layered skirt, of which the two outermost skirt layers are constructed of a net-like fabric which does not easily fray or unravel. The multi-paneled bodice is bisected at the shoulder and has a stylized flower with a large button sewn-on the other shoulder. The dress also features sturdy interior seams, a tightly stitched waist and a sewn-on belt. You submitted a sample, identified as a girl’s Pirate Costume, which consists of a dress and a headscarf. The costume will be imported in three sizes: small, item number 5143142; medium, item number 5143143; and large, item number 5143144. 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 dress, which is constructed of 100% polyester knitted fabric. Although the dress has a sewn-on vest, silver rick rack and a sash tie, it has loose visible overlock stitching at the neck and closure edges and raw jagged edges at the arms, hem, and sash tie. The dress is closed with hook and loop tabs. You submitted a sample, identified as a girl’s Racer Costume, which consists of a top, leggings and a hat. The costume will be imported in three sizes: small, item number 5143154; medium, item number 5143155; and large, item number 5143156. 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 top, which is constructed of 100% polyester knitted fabric. Although the top has multiple panels, it has loose visible overlock stitching at the neck, arms and hem. The collar has loose hanging thread. The applicable subheading for the girl’s Fairy Bug Costume will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . Dresses: Of synthetic fibers: Other: Other, Other: Girls’." The rate of duty will be 16 percent ad valorem. The applicable subheading for the girl’s Gothic Clown Costume, the girl’s Pirate Costume and the girl’s Racer Costume 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. The applicable subheading for the girl’s Fashion Designer 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. 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/. 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. 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 Wayne Kessler at (646) 733-3026. Sincerely, Thomas J. Russo Director National Commodity Specialist Division