CLA-2-61:OT:RR:NC:N3:353
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 25, 2008, on behalf of Sears Holdings Global sourcing Ltd., you requested a tariff classification ruling. The samples which you submitted are being returned as requested.
Style W-2820-00 Medieval Princess Costume Set consists of a dress made of woven 100 percent polyester fabric and headpiece. The long dress has long sleeves and insets of velour on each side at the top. The front of the dress has ruffles and embellishments down the center. There is also an under skirt with a hoop.
Style W-2812-00 Aubergine Princess Costume Set consists of a dress made of knit velour 100 percent polyester fabric. The long dress has long sleeves with an overlay, a self- tie at the back and a square neckline and waist trimmed with brocade fabric.
Style W-2814-00 Baroque deluxe Princess Costume Set consists of a dress and headpiece. The dress is made of velour knit polyester fabric and woven polyester fabric at the top and woven 100 percent polyester skirt. The garment has an underskirt with a hoop, trim on the bodice and a brocade trim at the neck. The woven fabric imparts the essential character of the dress.
Style W-2813-00 Aphrodite Costume Set consists of a knit velour 100 percent polyester fabric dress and a headpiece. The long sleeveless dress has gold rings at the shoulder and flowing fabric on each shoulder. The dress has a belt trimmed with spangles and fabric and the same trim at the neckline.
Style W-2811-00 Black Medieval Princess Costume Set consists of a dress made of knit velour 100 percent polyester fabric. The dress has a self fabric tie belt at the back, mutton style sleeves and ribbon trim with faux gem stones and sequins at the neckline.
The costumes are well made with styling, finished neck and edges, 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 dresses impart the essential character of the sets. The applicable subheading for Styles W-2820-00 and W-2814-00 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 applicable subheading for Styles W-2812-00, W-2813-00 and 2811 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Woman’s or girls’ suits, ensembles, suit-type jackets, blazers, Dresses, . . . knitted or crocheted: dresses: Of synthetic fibers: Other, Women’s." The duty rate 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/.
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