The tariff classification of costumes from China and Taiwan.

NY L89607 January 31, 2006 CLA-2-62:RR:NC:3:353 L89607 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6104.43.2020 Ms. Irene Tsiavos Fun-World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of costumes from China and Taiwan. Dear Ms. Tsiavos: In your letter dated January 4, 2006, you requested a classification ruling. You have submitted two samples. Style 5129 is an adult size 2 Tone Taffeta Coffin Bride Costume Set. The well-made costume consists of a dress constructed of a man-made fiber fabric. The body of the dress including the top part of the bodice and sleeves are constructed of 94% polyester and 6% spandex velour knit fabric. The dress has a partial front panel constructed of 50% nylon and 50% polyester woven fabric. The dress has styling features, a well-made neck, well-made back closure and finished edges. The set also contains a headband with velour roses and an organza veil. The costume is packaged in a plastic bag with a color insert. Style 5129H is the identical costume packaged on a hanger with a color insert. The essential character of the dress is imparted by the knit portion. Style 5994 is a child’s size 2 Tone Taffeta Coffin Bride Costume Set. The well-made costume consists of a dress constructed of a man-made fiber fabric. The body of the dress including the top part of the bodice and sleeves are constructed of 94% polyester and 6% spandex velour knit fabric. The dress has a partial front panel constructed of 50% nylon and 50% polyester woven fabric. The dress has styling features, a well-made neck, well-made back closure and finished edges. The set also contains a headband with velour roses and an organza veil. The costume is packaged in a plastic bag with a color insert. Style 5994H is the identical costume packaged on a hanger with a color insert. The essential character of the dress is imparted by the knit portion. 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 the case of both styles, the dresses impart the essential character of the sets. The applicable subheading for styles 5129 and 5129H will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for 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. The applicable subheading for styles 5994 and 5994H will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . knitted or crocheted: dresses: of synthetic fibers: other, girls’. The duty rate will be 16 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. 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