The tariff classification of costume set from China and Taiwan.

NY M81134 April 6, 2006 CLA-2-62:RR:NC:3:353 M81134 CATEGORY: Classification TARIFF NO.: 6204.43.4040 Ms. Irene Tsiavos Fun-World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of costume set from China and Taiwan. Dear Ms. Tsiavos: In your letter dated March 8, 2006, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, Style 1567 is a toddler’s Flower Fairy Costume Set. The well-made costume consists of a dress constructed of woven 90% polyester and 10% nylon fabric with a knit lining. You state the dress is made of knit construction, the skirt is made of many layers, only the lining and one layer is made of a knit fabric. The woven portion of the dress, including the bodice, imparts the essential character. The dress has styling features, a well-made neck, waist and seams, finished arm and bottom hem edges and sewn on embellishments. The set also contains a wreath headpiece, wand and wings. The costume is packaged in a plastic bag with a color insert. Style 5167H is the identical costume packaged on a hanger with a color insert. 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 styles 1567 and 1567H the dresses impart the essential character of the sets. The applicable subheading for styles 1567 and 1567H will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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. 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/. Styles 1567 and 1567H 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