CLA-2-61:OT:RR:NC:N3:348
Mr. Phillip Lee
Amscan Inc.
800 Grasslands Road
Elmsford, NY 10523
RE: The tariff classification of a costume from China
Dear Mr. Lee:
In your letter dated March 7, 2016, you requested a tariff classification ruling. The sample will be returned to you, as requested.
The sample submitted, Style 840509, “Native Princess Junior Costume” is a junior small woman’s costume, consisting of dress, a poncho and a headpiece. The well-made sleeveless dress is constructed of 100% polyester knit fabric. The spaghetti-strapped dress features sturdy stitching, embroidery, a hemmed bottom and fringe at the bottom of the garment. The dress is attached at the shoulder by means of a thread loop to a poncho-like garment. The garments can be separated without damage to either garment. The poncho-like garment is constructed from 100% polyester woven fabric and covers the neck, extends across the shoulders, and reaches approximately the waist. At the sides, it does not cover the elbows. The braided headpiece is constructed of 100% polyester and features a plastic gem and feathers glued onto a circular piece of fabric. The same costume will be imported as Style 840508, junior medium and Style 840510, junior large.
You state in your letter that this costume should be seperatley classified, based on Note 14 of Section XI, of the Harmonized Tariff Schedule of the United States (HTSUS), textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. However, this note does not apply. For the purposes of this note, the expression "textile garments" means garments of headings 6101 to 6114 and headings 6201 to 6211. The poncho-like garment and headpiece are not classified within these headings.
General Rules 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 these styles will be 6104.43.2010, HTSUS, which provides for "Women’s or girls’…dresses, skirts, divided skirts…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 Rosemarie Hayward via email at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division