The tariff classification of adult costumes from China/Hong Kong /Vietnam.

NY M84302 July 13, 2006 CLA-2-61:RR:NC:N3:353 M84302 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Darla J. Perry Pony Express Creations, Inc. 9350 Trade Place, Suite C San Diego, CA 92126 RE: The tariff classification of adult costumes from China/Hong Kong /Vietnam. Dear Ms. Perry: In your letter dated June 12, 2006, you requested a classification ruling. The samples will be returned to you as requested. Two samples of costumes were submitted with your request. Style 400192, Hugh’s Nice Angel Costume Set, consists of a white dress, wings and halo. You state that the dress is made of woven fabric, however examination reveals that the dress is made of knit 100% polyester fabric that is embellished with sequins and embroidery. The short dress has narrow straps, a hook and eye closure at the back and feathers at the bottom. Style 400193, Hugh’s Naughty Angel Costume Set, is identical to style 400192 with the exception of the color that is black. The costumes are well made with finished seams styling and embellishments.  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 for the Hugh’s Nice Angel and Hugh’s Naughty Angel Costume Sets imparts the essential character of the set. The applicable subheading for the Hugh’s Nice Angel Costume Set, style 400192, and Hugh’s Naughty Angel Costume Set, style 400193, will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’…blazers, dresses, skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s. The duty rate will be 16% ad valorem. The textile category designation is 636. 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/. 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