CLA-2-62: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 costumes from China.
Dear Ms. Lee:
In your letter dated December 11, 2008, received in this office on December 29, 2008, on behalf of Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling.
The submitted samples are Style #s G-3466-00 Vampiress, G-3468-00 AS Queen, G-3467-00 Devil, W-2699-00 Leopard Lady, and W-2712-00 Baseball Lady Costumes.
The Style # G-3466-00 Vampiress is a girl’s costume consisting of a dress and choker. The full length dress has long sleeves; the top is constructed of a front middle panel of woven polyester fabric, side and back panels of knit polyester fabric, and sleeves of knit nylon mesh fabric; the bottom is constructed of woven polyester fabric. The woven fabric imparts the essential character to the dress. The well made dress features a padded collar, faux lace-up front, stylized sleeves, hoop skirt, finished neckline, hook and loop tab closure, sturdy waist and seams, finished edges and sewn-on embellishments. The woven fabric choker features an imitation stone.
The Style # G-3468-00 AS Queen is a girl’s costume consisting of a dress and headband. The full length dress has short sleeves; the top is constructed of a front middle panel and sleeves of woven polyester fabric, and side and back panels of knit polyester fabric; the bottom is constructed of woven polyester fabric. The woven fabric imparts the essential character to the dress. The dress features a padded collar, puff sleeves, hoop skirt, finished neckline, hook and loop tab closure, sturdy waist and seams, loose overlock stitched arms with thin elastic, and sewn-on embellishments. The headband consists of a semi-rigid plastic covered with fabric.
The Style # G-3467-00 Devil is a girl’s costume consisting of a dress and devil’s horns. The full length dress has long sleeves; the top is constructed of a front middle panel of woven polyester fabric, side and back panels of knit polyester fabric, and sleeves of knit nylon mesh fabric; the bottom is constructed of woven polyester fabric. The woven fabric imparts the essential character to the dress. The dress features a padded collar, hoop skirt, finished neckline, hook ad loop tab closure, sturdy waist and seams, and sewn-on embellishments. The headband consists of a semi-rigid plastic covered with fabric.
The Style # W-2699-00 Leopard Lady is a woman’s costume consisting of a dress, capelet, and headpiece. The dress is constructed of knit polyester fabric with knit net fabric at the bottom. The sleeveless dress features a finished neckline, sturdy seams, stuffed tail, layers of ruffles at the bottom, and hemmed edges. The capelet covers the shoulders and upper chest area and is constructed of knit net fabric trimmed with feathers. The headband consists of a semi-rigid plastic covered with fabric.
The Style # W-2712-00 Baseball Lady is a woman’s costume consisting of a dress. The dress is constructed of knit polyester fabric. The dress features cap sleeves, lace-up front with metal grommets, a finished neckline, sturdy waist and seams, pleated skirt, and hemmed edges.
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 #s G-3466-00 Vampiress, G-3468-00 AS Queen, G-3467-00 Devil, and W-2699-00 Leopard Lady impart the essential character of the set.
All five 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 G-3466-00 Vampiress, G-3468-00 AS Queen, and G-3467-00 Devil costumes will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensemble…dresses, skirts . . . dresses: of synthetic fibers: other: other, other: girls’." The duty rate will be 16 percent ad valorem.
The applicable subheading for the Style #s W-2699-00 Leopard Lady, and W-2712-00 Baseball Lady 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…knitted or crocheted: Dresses: Of synthetic fibers, Other, Women’s." The rate of duty will be 16% 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