CLA-2-61:OT:RR:NC:N3:353
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 December 25, 2008, on behalf of Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling. The samples which you submitted are being returned as requested.
Style G-3465-00 Dazzling Devil Costume Set consists of a dress and headpiece. The dress is made of knit 100 percent polyester velour fabric. The garment has long sleeves trimmed with ribbon, ribbon laces at the front, and ribbon trim down the front an on the uneven hem.
Style W-2824-00 Bee Fairy Costume Set consists of a dress, wings and headpiece. The dress is made of knit 100 percent polyester velour fabric. The garment pinafore-style straps ruffle trim on the neckline and a dropped waist with a double layer skirt.
The costumes are well made with styling features, finished neck and edges, and sturdy seams.
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 G-3465-00 and W-2824-00 imparts the essential character of the set.
The applicable subheading for the Styles G-3465-00 and W-2824-00 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women's or girls' suits, ensembles…dresses, skirts, divided skirts, trousers…knitted or crocheted: Dresses: Of synthetic fibers, Other, 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/.
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