CLA-2-62 OT:RR:NC:N3:353
Ms. Irene Tsiavos
Fun World
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of a costume from China, Taiwan, India and Vietnam.
Dear Ms. Tsiavos:
In your letter dated April 17, 2013, you requested a tariff classification ruling.
You submitted a sample of a child-size Scarecrow Costume, identified as item number 123322, which consists of a dress, collar, belt, hat and boot tops. The costume will also be packaged on a hanger with a color insert that will be identified as item number 123322H. 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.” The essential character is imparted by the dress, which is comprised of both knit and woven 100% polyester fabrics. The bodice is constructed of knit fabric and the skirt is constructed of woven fabric. The essential character of the dress is imparted by the woven portion of the garment, which makes the greatest visual impact. The sleeveless dress features a turned neckline, belt loops and a patchwork patterned skirt. The dress also has sturdy seams, finished arm edges and a tight, overlock stitched waist.
The same costume will be imported in the following sizes, without and with hangers and color inserts, respectively: Item numbers 123323/123323H, teen-size Scarecrow Costume, item numbers 123324/123324H, adult Scarecrow Costume and item numbers 123325/123325H, plus-size Scarecrow Costume.
The applicable subheading for the child-size Scarecrow Costume will be 6204.43.4020, 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: With two or more colors in the warp and/or the filling: Girls.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for the teen-size, adult and plus-size Scarecrow Costume will be 6204.43.4010, 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: With two or more colors in the warp and/or the filling: Women’s.” The rate of duty 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/.
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.
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 Kimberly Praino at (646) 733-3053.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division