CLA-2-95:OT:RR:NC:4:425
Ms. Rosemary Beck
Paper Magic Group
345 7th Avenue, 6th Floor
New York, NY 10001
RE: The tariff classification of costume sets from China.
Dear Ms. Beck:
In your letter dated April 28, 2009, you requested a tariff classification ruling.
You submitted the following samples of textile costume sets:
Item number 6710121, Disco Star, consists of a woman’s jumpsuit constructed of knit polyester and spandex fabric, and a separate sash. 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 jumpsuit imparts the essential character of the set. The size medium adult, halter top jumpsuit features a triangular leg inset, a finished neck, a loose single straight stitched waist, loose visible overlock stitched seams, thin elastics, a string tie closure and loose visible overlock stitched and/or visible raw edges. The costume will also be imported in item numbers 6710120, small, and 6710122, large, which are constructed exactly the same as item number 6710121 except for size.
Item number 6710127, Disco Fever, consists of a unisex jumpsuit constructed of knit polyester and spandex fabric. The size medium adult, long sleeve jumpsuit features loose single stitched waist and seams, thin elastic at the back, raw edges at the wrists and ankles, an oversize collar, sewn-on faux pockets, triangular leg inset, finished neck, finished zipper closure, and a sewn on belt with a metal clasp. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The Disco Fever costume will also be imported as item numbers 6710126, small, and 6710128, large, which are constructed exactly the same as item number 6710127 except for size.
The applicable subheading for item numbers 6710120, 6710121 and 6710122, Disco Star, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free.
The applicable subheading for item numbers 6710126, 6710127 and 6710128, Disco Fever, will be 6114.30.3054, HTSUS, which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other." The rate of duty will be 14.9 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 (click on "For Business" and then on "Textile, Wool, Fur").
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 Wayne Kessler at (646) 733-3026.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division