The tariff classification of children’s costumes from China.

N253384 June 3, 2014 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Mr. Aaron Cullen CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of children’s costumes from China. Dear Mr. Cullen: In your letter dated May 2, 2014, you requested a tariff classification ruling. You have submitted two samples of children’s costumes, identified as item number 971128. Both costumes will be imported in three sizes; small (4-6), medium (8-10) and large (12-14). The first sample, the “Wild Child” costume, consists of a dress, arm covers, which you refer to as sleevelets, boot covers and a hat. GRI 3(b) is applicable when goods are, prima facie classifiable under two or more headings, and have been put up 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 from knit man-made fiber fabric. The pull-over dress features an elasticized off-the-shoulder ruffled neckline, a drop waist, and long pleated strips of mesh fabric sewn at the waist, which cover the skirt. The garment has a turned neckline and turned arm edges, wide elastics, a well-made overlock stitched waist and reinforced, overlock stitched interior seams. The second sample, the “Kool Kat” costume consists of a dress, glovelettes, boot covers, footless tights, and a headband. GRI 3(b) is applicable when goods are, prima facie classifiable under two or more headings, and have been put up 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 from 100% polyester knit fabric. The pullover dress features an attached faux vest, princess seams and a sewn-on tail. The gathered, multi-layered skirt has four ruffled tiers, which are constructed of a fabric which does not easily fray or unravel. The dress also features a turned neckline, an overlock stitched waist with separately sewn-on elastic and overlock stitched interior seams. The samples are being returned to you as requested. The applicable subheading for the Wild Child and Kool Kat Costume Sets 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. 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. 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 Kimberly Praino at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division