The tariff classification of a costume set from Taiwan.

NY J81044 February 27, 2003 CLA-2-61:RR:NC:3:353 J81044 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Mr. Jack Holland Seasons Best, Inc. P.O. Box 12855 2118 Ross Avenue Cincinnati, OH 45212 RE: The tariff classification of a costume set from Taiwan. Dear Mr. Holland: In your letter dated January 30, 2003, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 10293 Pirate Girl costume is a girl’s costume set. The well-made costume consists of a 100% polyester knit dress. The dress features a collar, mock vest front, long sleeves with elasticized bottoms, an elasticized waist and saw tooth bottom. The set also features a headpiece and a sash belt. The headpiece is an approximately 48 inch long and 2 inch wide raw edged polyester knit piece of fabric that ties around the wearer’s head. 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 dress imparts the essential character of the set. The applicable subheading for style 10293 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 16.1 percent ad valorem. Style 10293 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