The tariff classification of a child’s costume from China.

NY L82741 March 22, 2005 CLA-2-61:RR:NC:TA:353 L82741 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Mr. Troy D. Crago Atico Int’l. USA, Inc. 501 South Andrews Ave. Ft. Lauderdale, Fl 33301 RE: The tariff classification of a child’s costume from China. Dear Mr. Crago: In your letter dated January 31, 2005 you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style C079BA00460, Velvet Sabrina Costume Set consists of a long dress, hat and belt. The dress is composed of knit velvet 100% polyester fabric. The dress has long sleeves a sewn in elastic neckline and a moon and star appliqué on the front. The well-made dress has styling features and a finished neckline. 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 Velvet Sabrina Costume Set, style C079BA00469 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: Girls’." The duty rate will be 16% ad valorem. The textile category designation is 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