CLA-2-61:RR:NC:3:353 L81817
Ms. Emily Huang
Handerson Handicraft Mfg. Co.
11F/6, No.2, Jian-Ba Road, Chung-Ho
Taipei, Taiwan
RE: The tariff classification of five costumes from Taiwan.
Dear Ms. Huang:
In your letter dated November 25, 2004, received in this office on December 30, 2004, on behalf of Kmart Co., you requested a classification ruling.
You have submitted five samples. Style W-1250-00 Tavern Lady is a women’s costume set. The well-made costume consists of an essential character knit synthetic fiber fabric dress. The dress has styling features, a finished neckline, well-made waist, finished edges and sewn on embellishments. The costume also features a matching fabric mob hat and a fabric choker.
Style W-1254-00 Midnight Witch is a women’s costume set. The well-made costume consists of a knit synthetic fiber fabric dress. The dress has styling features, a finished neckline, finished edges, well-made waist and sewn on embellishments. The costume also features a matching fabric witch hat and a fabric choker.
Style W-1255-00 Hot Witch is a women’s costume set. The well-made costume consists of a knit synthetic fiber fabric dress. The dress has styling features, a finished neckline, finished edges, well-made waist and sewn on embellishments. The costume also features a separate collar that fastens with a hook and loop closure.
Style W-1277-00 Grace Queen is a women’s costume set. The well-made costume consists of a knit polyester fabric dress. The dress has styling features, a finished neckline, finished edges, well-made waist and sewn on embellishments. The costume also features a knit polyester headpiece.
Style W-1134-01 Fallen Angel is a women’s costume set. The well-made costume consists of a knit polyester fabric dress. The dress has styling features, a finished neckline, finished edges, well-made waist and sewn on embellishments. The costume also features a pair of fabric wings.
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 these cases, the dresses (all styles) impart the essential character of the set.
The applicable subheading for all styles will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . knitted or crocheted: dresses: of synthetic fibers: other, women’s. The duty rate will be 16 percent ad valorem.
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