The tariff classification of a child’s costume from Hong Kong.

NY L82988 April 15, 2005 CLA-2-61:RR:NC:N3:353 L82988 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Ms. Leah C. Navidad Disguise Inc. 11906 Tech Center Ct. Poway, CA 92064 RE: The tariff classification of a child’s costume from Hong Kong. Dear Ms. Navidad: In your letter dated March 24, 2005 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style 213, American Spirit Costume Set consists of a dress and poms poms. The dress is composed of knit velour 90% polyester and 10% spandex fabric. The cheerleader, long sleeve dress has a V neckline, short skirt with netting underneath, self-tie belt and a hook and loop closure at the back of the neck. The dress is well made with ribbon finished edges and styling. 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 American Spirit Costume Set, style 213 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, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear); knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls'." The rate of duty will be 16% ad valorem. 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