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

N028101 June 10, 2008 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6211.43.0091, 6211.43.0060 Ms. Helen Cooper Original Concepts Inc. 701 E. 3rd St., Suite 130 Los Angeles, CA 90013 RE: The tariff classification of an adult costume from China and Taiwan. Dear Ms. Cooper: In your letter dated February 25, 2008, received in this office May 13, 2008, on behalf of Smiffys and BUYSEASONS, you requested a classification ruling. The samples which you submitted are being returned as requested. The submitted sample, Style 35005 Sassy Cupid Costume Set consists of a corset-style belt, puff sleeves, top that you identify as a dress, faux jewel shoe clips, choker, feathered halo, wings included is knit nylon thigh high hosiery. The costume will be imported in S-M-L and 35005X Plus Size. The top is made of a knit velour upper portion and a full woven 100% satin polyester lower portion. The S-M-L size has adjustable straps, shirred back with ribbon laces and is cut straight across the back with no definition for armholes. The Plus Size top has puff sleeves and a stain bustline with a ruffle at the neck. The woven portion of the top imparts the essential character of the garment. You state that all components are made in China, except the hosiery, which is made in Taiwan. 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 top imparts the essential character of the set. The applicable subheading for the Styles 35005 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits and swimwear; other garments: Other garments women’s or girls’: Of man-made fibers, Other." The duty rate will be 16% ad valorem. The textile category designation is 659.  The applicable subheading for Style 35005X will be 6211.43.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits…other garments: Other garments, women’s or girls’: Of man-made fibers, Blouses…excluded from heading 6206." The duty rate will be 16% ad valorem. The textile category designation is 641. 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/. Even through the thigh high hosiery is included as a constituent part of the set for classification purposes, it still falls 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. 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