CLA-2-62:OT:RR:NC:TA:353
Ms. Vanessa Vizcarra
Paper Magic Group, Halloween Division
345 7th Ave., 6th floor
New York, New York 10001
RE: The tariff classification of children’s costumes from China.
Dear Ms. Vizcarra:
In your letter dated July 12, 2010, you requested a tariff classification ruling. The samples will be returned to you.
Three samples of costumes were submitted with your request.
The Fantasy Princess Costume consists of a dress made of woven 100% polyester satin fabric and a headpiece. The long dress has a square-style neckline with sheer fabric pinafore-style fabric at the shoulders. There is a ruffle at the neckline, braid trim down the front and a sheer fabric peplum. The Fantasy Princess Costume will be imported in several sizes:
Item 6769549 Size 2T
Item 6769550 Size 3T-4T
Item 6769670 Size Small
Item 6769671 Size Medium
Item 6769672 Size Large
The Nurse Cutie Costume consists of a dress and headpiece made of woven100% polyester satin fabric. The dress has short sleeves that are elasticized at the edge, Peter Pan-style collar and an attached small apron. There is a hook and loop closure at the back of the dress and printed buttons and nurse cutie printed over the left breast. The Nurse Cutie Costume will be imported in several sizes:
Item 6769699 Size 2T
Item 6769700 Size 3T-4T
Item 6769605 Size Small
Item 6769606 Size Medium
Item 6769607 Size Large
The Colorful Witch Costume consists of a dress and witch hat made of woven 100% polyester satin fabric. The dress has an elasticized neck and short sleeves with elastic at the edge. There is elastic at the midriff with ribbon laces and lace-like trim at the hem. The Colorful Witch Costume will be imported in several sizes:
Item 6769591 Size 2T
Item 6769592 Size 3T-4T
Item 6769611 Size Small
Item 6769612 Size Medium
Item 6769613 Size Large
The above costumes are well made with a sturdy neck, waist and styling.
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 Items 6769549, 6769550, 6769670, 6769671, 6769672 Fantasy Princess, Items 6769699, 6769700, 6769605, 6769606, 6769607 Nurse Cutie and 6769591, 6769592, 6769611, 6769612, 6769613 Colorful Witch Costumes impart the essential character of the set.
The applicable subheading for Items 6769549, 6769550, 6769670, 6769671, 6769672 Fantasy Princess, Items 6769699, 6769700, 6769605, 6769606, 6769607 Nurse Cutie and 6769591, 6769592, 6769611, 6769612, 6769613 Colorful Witch Costume Sets will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts . . . Dresses: Of synthetic fibers: Other: Other, Other: Girls’." 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