CLA-2-61:OT:RR:NC:3:353
Ms. Christian Lee
Handerson Handicraft Mfg. Co.
11F/6, No. 2, Jian-Ba Road, Chung-Ho
Taipei, Taiwan
RE: The tariff classification of adult costumes from China.
Dear Ms. Lee:
In your letter dated December 11, 2008, on behalf of Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling.
The submitted samples are Style #s W-2816-00 Indian Woman, M-1577-00 Caveman, and W-2810-00 Cave Woman adult costumes. The three costumes are constructed of knit 100 percent polyester fabric with knit 70 percent acrylic, 30 percent polyester faux fur fabric trim.
The Style # W-2816-00 Indian Woman consists of a dress, waist band, leg covers, and a headband. The dress is constructed of knit 100 percent polyester fabric with knit 70 percent acrylic, 30 percent polyester faux fur fabric trim. The accessories are made of the same textile fabric. The dress is sleeveless, and features faux fur and faux leather strip elements, finished neck, arms and bottom and sturdy seams.
The Style # M-1577-00 Caveman costume consists of a full length garment, wrist covers, leg covers, and a necklace. The full length garment is constructed of knit 100 percent polyester leopard print fabric with knit 70 percent acrylic, 30 percent polyester faux fur fabric trim. The wrist covers and leg covers are made of the same textile fabric. The necklace features faux bones. The full length pullover garment reaches to the calves, is sleeveless, and features faux fur elements, finished neck, raw arms and bottom, and sturdy seams.
The Style # W-2810-00 Cave Woman costume consists of a dress, wrist covers, leg covers, and a necklace. The dress is constructed of knit 100 percent polyester leopard print fabric with knit 70 percent acrylic, 30 percent polyester faux fur fabric trim. The wrist covers and leg covers are made of the same textile fabric. The necklace features faux bones. The dress is sleeveless, and features faux fur elements, a faux lace-up front, finished neck, raw arms and bottom, and sturdy waist and seams.
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 Style # W-2816-00 and W-2810-00 dresses, and the Style # M-1577-00 full length garment impart the essential character of the set.
All three costumes are well made, the overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability.
The applicable subheading for the Style #s W-2816-00 Indian Woman and W-2810-00 Cave Woman costumes will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women's or girls' suits, ensembles…dresses, skirts, divided skirts, trousers…knitted or crocheted: dresses: Of synthetic fibers, Other, women’s. The rate of duty will be 16% ad valorem.
The applicable subheading for the Style # M-1577-00 Caveman costume will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: men’s or boys’. The duty rate will be 14.9 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/.
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