The tariff classification of an adult costume from Taiwan.

NY J81042 March 3, 2003 CLA-2-61:RR:NC:3:353 J81042 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Mr. Jack Holland Seasons Best, Inc. P.O. Box 12855 2118 Ross Ave. Cincinnati, OH 45212 RE: The tariff classification of an adult costume from Taiwan. Dear Mr. Holland: In your letter dated January 30, 2003 you requested a classification ruling. The submitted sample, style 10291 is a Pirate Woman Costume Set consists of a dress, belt and headband made of knit 100% polyester fabric. The dress has elbow length sleeves and hem, styled to look tattared with an elasticized waist. The neckline has a finished hem The cellular plastic belt ties at the back and the headband ties around the head. 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 the Pirate Woman Costume Set, style 10291 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…dresses…knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The duty rate will be 16.1% ad valorem. The textile category is 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