The tariff classification of four costumes from Taiwan and China.

NY L81058 January 20, 2005 CLA-2-61:RR:NC:3:353 L81058 CATEGORY: Classification TARIFF NO.: 6104.43.2020: 6204.43.4040 Ms. Emily Huang Handerson Handicraft Mfg. Co. 11F/6, No.2, Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of four costumes from Taiwan and China. Dear Ms. Huang: In your letter dated November 24, 2004, received in this office on December 23, 2004, on behalf of Kmart Co., you requested a classification ruling. As requested, the samples will be returned to you. You have submitted four samples. Style G-1911-00 Sky Blue Princess is a children’s costume. The well-made costume consists of an essential character man-made woven fabric dress. The dress is well-made with styling features, a finished neckline, well-made waist, finished edges and sewn on embellishments. Country of origin is Taiwan. Style G-1912-00 Flower Princess is a children’s costume. The well-made costume consists of a man-made woven fabric dress. The dress is well-made with styling features, a finished neckline, well-made waist, finished edges and sewn on embellishments. Country of origin is Taiwan. Style G-1913-00 Mystical Witch is a children’s costume set. The well-made costume consists of a knit man-made fabric dress. The dress is well-made with styling features, a finished neckline, well-made waist and sewn on embellishments. The costume also features a matching fabric witch hat. Country of origin is China. Style G-1915-00 Hot Witch is a children’s costume set. The well-made costume consists of a knit man-made fabric dress. The dress is well-made with styling features, a finished neckline, well-made waist and sewn on embellishments. The costume also features a separate collar that fastens with a hook and loop closure. Country of origin is China. 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 these cases, the dresses (styles G-1913-00 and GS-1015-00) impart the essential character of the set. The applicable subheading for styles G-1913-00 and G-1915-00 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 percent ad valorem. The applicable subheading for styles G-1911-00 and G-1912-00 will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . dresses: of synthetic fibers: other: other, girls’. The duty rate will be 16 percent ad valorem. Styles G-1913-00 and G-1915-00 fall within textile category designation 636. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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