The tariff classification of costume from China and Taiwan.

NY L82672 March 15, 2005 CLA-2-61:RR:NC:3:353 L82672 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Irene Tsiavos Fun-World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of costume from China and Taiwan. Dear Ms. Tsiavos: In your letter dated February 16, 2005, you requested a classification ruling. Your submitted sample, style 7569 Child Capelet Set is a child’s costume set. The well-made costume consists of a red knit polyester velveteen fabric cape with fake fur trim. The cape has styling features, finished edges and sewn on embellishments. The cape covers the elbows and reaches the waist in the back of the garment. The set also contains matching gloves and a drawstring purse. The costume is a Santa’s Helper costume. The set will be marketed and sold together. 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 cape imparts the essential character of the set. The applicable subheading for style 7569 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls. The duty rate will be 14.9 percent ad valorem. Style 7569 falls within textile category designation 659. 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