CLA-2-62:OT:RR:NC:N3:353
Ms. Luz Guzman
Disguise Inc.
11906 Tech Center court
Poway, California 92064
RE: The tariff classification of costumes from China.
Dear Ms. Guzman:
In your letter dated October 30, 2008, received in this office November 13, 2008, you requested a classification ruling. The samples which you submitted are being returned as requested.
Style 50078 Princess Peacock Adult Costume Set consists of a dress, detachable tail and headpiece. The dress is made of 100 percent polyester fabric. The top portion of the dress is made of knit fabric. The wide straps with embellishments on each shoulder and the skirt that is floor length at the back is made of woven fabric.
Neither the knit nor the woven component provides the essential character of the dress. Therefore, in accordance with General Rules of Interpretation, (GRI) 3(c), the dress shall be classified which occurs last in numerical order among those which equally merit consideration. In this case, the heading is 6204, HTSUS.
Style 50455 Red Silver Star Child Costume Dress consists of a dress and flimsy underskirt. The dress and underskirt are made of woven 100 percent polyester fabric. You state that the dress and underskirt are made of knit fabric however examination reveals that they are made of woven fabric. The dress has an attached jacket and belt, embellishments at the front and a rosette at the neckline.
Style 50456 Red Silver Star Costume Set is identical to Style 50455 with the exception that it also has wings.
All three costumes are well made with finished neckline, numerous styling features sewn-on and embellishments. The overall amount of finishing is such that the article is neither flimsy in nature or construction nor lacking in durability.
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 dress for Style 50078 and Styles 50455 and 50456 imparts the essential character of the set.
The applicable subheading for Style 50078 Princess Adult Costume Set will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, 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. The textile category designation is 636.
The applicable subheading for the Styles 50455 and 50456 Red Silver Star Costume Dress and Red Silver Star Costume Set will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts…Dresses: Of synthetic fibers: Other: Other, Other: Girls’." The duty rate will be 16 percent ad valorem. The textile category is 636.
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/.
With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.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 Kenneth Reidlinger at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division