The tariff classification of costumes from China, Taiwan, India or Vietnam.

N026425 May 13, 2008 CLA-2-61:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020; 6104.43.2010 Ms. Irene Tsiavos Fun World. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of costumes from China, Taiwan, India or Vietnam. Dear Ms. Tsiavos: In your letter dated April 17, 2008, you requested a classification ruling. As requested, the samples will be returned to you. You have submitted two samples. Style 120042 is a child’s Convict Cutie Costume Set. The well-made costume consists of a dress. The front of the lace up bodice is constructed of a knit polyester flocked fabric. The remainder of the dress including short sleeves, back of the bodice and skirt is constructed of knit polyester fiber fabric with a non-woven underskirt. The essential character of the dress is imparted by the polyester knit material. The dress has styling features, well-made neck and finished edges. The set also includes an elasticized open work fabric garter and a polyester knit fabric convict type hat. The costume is packaged in a plastic bag with a color insert. Style 120042H is the identical costume packaged on a hanger with a color insert. Style 120044 is an adult’s Prisoner of Love Costume Set. The well-made costume consists of a dress. The front of the lace up bodice is constructed of a knit polyester flocked fabric. The remainder of the dress including short sleeves, back of the bodice and skirt is constructed of knit polyester fiber fabric with a non-woven underskirt. The essential character of the dress is imparted by the polyester knit material. The dress has styling features, well-made neck and finished edges. The set also includes toy plastic handcuffs and a polyester knit fabric convict type hat. The costume is packaged in a plastic bag with a color insert. Style 120044H is the identical costume packaged on a hanger with a color insert. Style 120045 and 120045H are imported in Adult Plus Sizes and are identical to styles 120044 and 120044H. 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 dresses impart the essential character of all the sets. The applicable subheading for Styles 120042 and 120042H will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), 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. The applicable subheading for Styles 120044, 120044H, 120045 and 120045H, will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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. 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. The textile category number above applies to merchandise produced in non-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. 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