The tariff classification of costume from China and Taiwan.

NY L83036 April 6, 2005 CLA-2-62:RR:NC:3:353 L83036 CATEGORY: Classification TARIFF NO.: 6204.43.4030; 6204.43.4040 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 5863 Child Fairly Witch is a child’s costume set. The well-made costume consists of a man-made fiber fabric woven dress. The dress has styling features, finished edges and sewn on embellishments. The set also contains a witch hat. The costume is packaged in a plastic bag with a color insert. Style 5863H is the identical costume packaged on a hanger a color insert. Style 1560 is the identical costume to style 5863, except it is imported in toddler sizes and style 1560H is imported on a hanger. Style 5109 is the identical costume to style 5863, except it is imported in an adult size and in a different color. Style 5109H is the same costume sold on a hanger. 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 styles 5863 and 5863H and 1560 and 1560H 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, other: girls’. The duty rate will be 16 percent ad valorem. The applicable subheading for styles 5109 and 5109H will be 6204.43.4030, 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, other: women’s. The duty rate will be 16 percent ad valorem. All styles 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