The tariff classification of a costume set from Taiwan.

NY H89163 April 4, 2002 CLA-2-61:RR:NC:3:353 H89163 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Ms. Anne Ornstein Lillian Vernon Corporation One Theall Road Rye, NY 10580-1450 RE: The tariff classification of a costume set from Taiwan. Dear Ms. Ornstein: In your letter dated March 11, 2002, you requested a classification ruling. Your submitted sample, style LV#010839 is a children’s costume set. The costume consists of a polyester bee design dress. The dress is a polyester knit top with velour sleeves and polyester satin on the bottom with a net overlay. The set also features a headband with antenna. GRI 3(b) is applicable when the 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 component which gives them their essential character.” In this case, the garment imparts the essential character of the set. The applicable subheading for style LV#010839 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . ., knitted or crocheted: dresses: of synthetic fibers: other, girls’. The duty rate will be 16.2 percent ad valorem. Style LV#010839 falls within textile category designation 636. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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