CLA-2-61:OT:RR:NC:TA:353
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, New York 11793
RE: The tariff classification of an adult costume from China.
Dear Ms. Benedetto:
In your letter dated December 14, 2009, received by this office on January 11, 2010, you requested a tariff classification ruling. The samples will be returned to you.
Style CS10-0104 Gothic Alice Costume consists of a dress, pinafore-style accessory, small apron that does not provide protection and a headband. The dress is made of knit 100 percent velveteen polyester fabric. The short sleeve dress has puff sleeves, elasticized scoop neckline and a hook and loop closure at the back.
The costume is well made with styling, sturdy neck, waist and 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 imparts the essential character of the set.
The applicable subheading for Style CS10-0104 Gothic Alice Costume Set will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Woman’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.
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