CLA-2-61:OT:RR:NC:TA:353
Ms. Christina Lee
Handerson Handicraft Mfg. Co.
11F/6, No.2 Jian-Ba Road, Chung-Ho,
Taipei, Taiwan
RE: The tariff classification of children’s costumes from China.
Dear Ms. Lee:
In your letter dated November 19, 2009, you requested a tariff classification ruling. The samples will be returned to you.
Style G-3364-04 Renaissance Princess Costume consists of a dress and headpiece made of woven 100 percent polyester fabric. The top of the long dress is made of velour knit velour fabric with an inset of woven fabric and the skirt is made of woven fabric. The dress has long mutton-style sleeves, trimming at the front and a hook and loop closure at the back. The essential character is imparted by the woven portion of the dress.
Style G-3654-00 Red Riding Hood Costume consists of a dress and cape made of knit 100 percent polyester fabric. The dress has short puffed sleeves, faux ribbon laces at the front, a small attached apron and a lace-like trim at the hem. The cape has an attached hood and a hook and loop closure at the front.
Style G-3816-00 Dorothy Costume consists of a dress and hair ties. The dress is made of knit 100 percent polyester fabric. The garment has short puffed sleeves faux ribbon laces at the front, an attached apron and lace-like trim at the hem.
Style G-3817-00 Cow Girl Costume consists of a dress, neck piece and hair ties made of knit 100 percent polyester fabric. The dress has short puffed sleeves, and attached vest, faux buckle and the skirt has an animal print with fringe at the hem. There is a hook and loop closure at the back.
Style G-3820-00 Vampiress Costume consists of a long velour dress made of knit 100 percent polyester fabric with an inset of web design and trim down the front. The garment also features long mutton style sleeves and a trimmed collar.
The costumes are well made with styling, finished neck, sturdy waist and seams finished edges.
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-3364-04, G-3816-00, G-3817-00 and G-3820-00 imparts the essential character of the set.
The Red Riding Hood Costume, Style G-3654-00 consists of two or more garments. Note 14 of Section XI, of the HTSUSA, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately.
The applicable subheading for the Style G-3364-00 will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . Dresses: Of synthetic fibers: Other: Other, Other: Girls’." The duty rate will be 16 percent ad valorem.
The applicable subheading for the Styles G-3816-00, G-3817-00, G-3820-00 and the dress for Style G-3654-00 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls' suits, ensembles, suit-type jackets, blazers, dresses, 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 Red Riding Hood Costume cape, Style G-3654-00 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9 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