CLA-2-61:OT:RR:NC:TA: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 November 19, 2009on behalf of Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling.
Style W-3174-00 Teen Pirate Costume consists of a dress and hat made of knit velour 100 percent polyester fabric. The dress has long sleeves, faux ribbon laces at the front and a multi layered skirt.
Style W-3202-00 Teen Pirate Costume consists of a dress and hat made of knit 100 percent polyester fabric. The off the shoulder dress has long sleeves, faux ribbon laces at the front and a multi layered skirt with lace like fabric at the bottom.
Style W-3203-00 Teen Dorothy Costume consists of a dress and hair ties. The dress is made of knit 100 percent polyester fabric. The garment has short puffed sleeves, faux ribbon laces at the front, small attached apron and a multi layered skirt with lace-like trim at the bottom.
Style W-3204-00 Teen Ladybug Costume consists of a dress, pants, headpiece and wings. The dress and pants are made of knit 100 percent polyester fabric. The sleeveless, drop waist dress has a velour bodice and a multi layered skirt trimmed with lace-like trim. The pants have an elastic waist and no fly.
Style W-3206-00 Teen Spider Fairy Costume consists of a dress wings and fingerless gloves. The dress is made of knit 100 percent polyester fabric. The sleeveless, drop waist garment has a velour bodice, a spider web design at the side front and a net multi layered skirt.
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 Styles W-3174-00, W-3202-00, W-3203-00 and W-3206-00 imparts the essential character of the set.
The applicable subheading for the Styles W-3174-00, W-3202-00, W-3203-00 and W-3206-00 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts…knitted or crocheted, Dresses, Of synthetic fibers, Other, Girls'." The rate of duty will be 16 percent ad valorem.
The Teen Ladybug Costume, Style W-3204-00 consists of two or more garments. Note 14 of Section XI, of the HTSUSA, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately.
The applicable subheading for Style W-3204-00 Ladybug Costume dress will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts…knitted or crocheted, Dresses, Of synthetic fibers, Other, Girls'." The rate of duty will be 16 percent ad valorem.
The applicable subheading for Style W-3204-00 Ladybug Costume, pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…trousers…knitted or crocheted: Trousers…Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other." The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for Style W-3204-00 Ladybug Costume, headpiece and wings 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 jokes articles: parts and accessories thereof: Other: Other." The duty rate will be Free.
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