CLA-2-61:OT:RR:NC:TA:353
Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of children’s costumes from China.
Dear Ms. Aldinger:
In your letter dated April 19, 2010, you requested a tariff classification ruling. The samples will be returned to you.
The submitted sample #9008764, Diva Dance Set Assortment, includes Flamenco, Disco, and Hip Hop Costume Sets, all of which are packaged ready for retail sale.
The Flamenco Costume Set consists of a dress, “scarf,” four bracelets, a necklace, earrings, flower hair decoration, and a CD. The dress is constructed of knit polyester fabric and features an asymmetrical cut bodice and skirt, single arm strap, neck finished with a double layer of knit lace-like fabric, sturdy seams, hook and loop tab closure with a raw edge, raw edged armhole, and skirt with a double layer of knit lace-like trim; the overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The “scarf” is constructed of knit lace-like fabric and is approximately 20 inches square. The four wrist bracelets, faux pearl necklace, and earrings are made of plastic material. The flower hair piece is made of textile fabric. The CD contains six dance songs.
The Disco Costume Set consists of a top, pants, scarf, two bracelets, necklace, ring, belt and a CD. The sleeveless top has a back upper edge that is cut straight across from side seam to side seam, and features elasticized sequined arm straps, neckline obscured by a double band of sequins, sturdy seams, and a raw bottom edge; the overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The pants feature a thin elastic single stitched waist, sturdy seams, and raw edges; the overall amount of finishing is such that the article is flimsy in nature or construction, and is lacking in durability. The scarf is constructed of knit net fabric and measures approximately 36 by 6 inches. The two bracelets, necklace, ring, and belt are made of plastic material. The CD contains six songs.
The Hip Hop Costume Set consists of a pullover, pants, cap, gloves, necklace, earrings, and a CD. The sleeveless pullover top is constructed of knit polyester fabric and features, raw edged neck, sturdy seams, and raw edged armholes and bottom; the overall amount of finishing is such that the article is flimsy in nature or construction, and is lacking in durability. The pants are constructed of woven polyester and cotton fabric and features thin elastic single stitched waist and ankles, and sturdy seams; the overall amount of finishing is such that the article is flimsy in nature or construction, and is lacking in durability. The cap has a peak and is constructed of woven polyester and cotton fabric. The gloves are constructed of knit polyester fabric. The necklace and earrings are made of plastic material. The CD contains six songs.
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, for the Flamenco Costume Set, the dress, for the Disco Costume Set, the top, and for the Hip Hop Costume Set, the pullover, impart the essential character of the set.
The applicable subheading for the Flamenco Costume Set will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Disco Costume Set will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’.” The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for the Hip Hop Costume Set 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.
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