The tariff classification of costume from China.

NY L82991 April 14, 2005 CLA-2-61:RR:NC:3:353 L82991 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Leah C. Navidad Disguise Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of costume from China. Dear Ms. Navidad: In your letter dated March 24, 2005, you requested a classification ruling. As requested the sample will be returned to you. Your submitted sample, style 2306 Fallen Angel is a teen and adult costume set. The well-made costume consists of a dress with a knit man-made fiber fabric top and a woven man-made fiber fabric bottom portion. The knit top portion imparts the essential character of the dress. The dress has styling features, well-made waist and sewn on embellishments. The set also contains wings, glovettes and a halo. 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 style 2306 Fallen Angel Costume Set will be 6104.43.2010, 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, women’s. The duty rate will be 16 percent ad valorem. Style 2306 Fallen Angel Costume Set falls 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