The tariff classification of an adult costume from China, Taiwan, India and Vietnam.

N024064 March 20, 2008 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Irene Tsiavos Fun World 80 Voice Rd. Carle Place, NY 11514 RE: The tariff classification of an adult costume from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated February 25, 2008, you requested a classification ruling. The sample which you submitted is being returned as requested. Styles 102154 and 102154H Homerun Hottie Costume Set and Styles 102155 and 102155H Homerun Hottie Plus Size Costume Set consist of a dress baseball cap, socks and belt. “H” items are the same costume packaged on a hanger with a color insert. The dress is made of knit 95% polyester/5% spandex fabric. The pinstripe short dress with short sleeves has ribbon laced sides with metal grommets, drop waist and flare skirt. The Playboy Rabbit Head is printed on the front and “Playmates” is printed on the back. The socks are knit 90% acrylic and 10% spandex. The base ball cap is of woven cotton fabric. The costume is well made with a finished neck, sturdy waist and seams, hemmed edges and sew-on embellishments. General Rule of Interpretation (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 102394 and 102394H Burlesque Dancer Costume Sets and 102395 and 102395H Plus size Costume Sets will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women's or girls' suits, ensembles…dresses, skirts, divided skirts, trousers…knitted or crocheted: Dresses: Of synthetic fibers, Other, Women’s." The rate of duty will be 16% ad valorem. The textile category designation is 636. Even though the socks are included as a constituent part of the set for classification purposes, they still fall within textile category 632. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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/. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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. Information can also be found at the FTC website www.ftc.gov (click on "Consumer Protection,” “Business Information,” “Clothing & Textiles,” “Threading Your Way Through the Labeling Requirements”). 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