The tariff classification of a costume set from China.

NY H89991 April 19, 2002 CLA-2-61:RR:NC:3:353 H89991 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Leigh Wang The Disney Store, Inc. 101 North Brand Boulevard Suite 1000 Glendale, CA 91203-2671 RE: The tariff classification of a costume set from China. Dear Ms.Wang: In your letter dated March 22, 2002, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, “Woody Dress-Up Set” is a children’s costume set. The costume consists of a 75% acrylic and 25% polyester knit vest. The vest is brushed in a “pony” fabric and has a badge sewn on it. The set also features a plastic cowboy hat, a bandana, a belt and boot covers. 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 the “Woody Dress-Up Set” will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats, and similar articles, knitted or crocheted: of man-made fibers: other: other: other: women’s pr girls’. The duty rate will be 32.4 percent ad valorem. The “Woody Dress-Up” set falls within textile category designation 639. Based upon international textile trade agreements products of China 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