CLA-2-95:OT:RR:NC:N4:425
Ms. Paulina Dong
Seasonal Visions International, Inc.
1368 Park Avenue
Emeryville, CA 94608
RE: The tariff classification of textile costumes from China.
Dear Ms. Dong:
In your letter dated October 27, 2011 you requested a tariff classification ruling.
You submitted the following samples:
Item number 5148099/5148100 Lab Monster Costume is a textile costume that consists of a faux fur top with inset sleeves and attached arm straps, back and shoulder pads, collar, belt, cuffs and foam shoe covers. 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 top imparts the essential character. The top has inset sleeves, dangling arm straps, raw edges at the sleeves and hem, a closure consisting of two hook and loop tabs and tight interior seams.
Item number 5145052/5145053/5145054/5145055 Delilah the Doll Costume is a textile costume constructed of 100% polyester fabric that consists of a dress, overskirt, bow, collar, and lace fingerless gloves. 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. The dress has an insert at the neck, puff sleeves, and a ruffle at the hem. The elastic at the sleeve is thin, the edging of the sleeve and hem has visible, loose over-lock stitching and the dress closure consists of a string tie.
Item number 5148126 Serape and Sombrero Humorous Costume consists of a straw hat and shawl top constructed of 100% polyester fabric. 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 shawl top imparts the essential character. The striped top has a capped neck, fringe, and loose visible over-lock stitching on the hem and seams.
Item number 5145092/5145093/5145094/5145095 Punky Plaid Witch Costume is a textile costume that consists of a dress, arm covers, belt, boot covers and hat. 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. The dress is comprised of both knit and woven polyester fabrics. The essential character of the dress is imparted by the woven portion of the garment, which makes the greatest visual impact. The dress has a woven inset front panel, lingerie straps, turned neck in the front, visible stitching at the hem and a closure consisting of a string tie. The interior seams are tight. The dress is neither flimsy in nature or construction, nor lacking in durability; this costume is well made.
The applicable subheading for the Lab Monster, Delilah the Doll, and Serape and Sombrero Humorous Costumes will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free.
The applicable subheading for the Punky Plaid Witch 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% 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 (click on “For Business” and then on “Textile, Wool, Fur”).
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 Wayne Kessler at (646) 733-3026.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division