The tariff classification of costumes from China.

N039740 October 14, 2008 CLA-2-61:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6114.30.1020, 6104.43.2010 Ms. Christian Lee Handerson Handicraft Mfg. Co. 11F/6, No. 2, Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of costumes from China. Dear Ms. Lee: In your letter dated September 22, 2008, you requested a classification ruling. The samples which you submitted are being returned as requested. The submitted samples are a child’s Style# G-3057-00 Genie and an adult’s Style# W-2326-00 Storybook Beauty costume. The child’s Style# G-3057-00 Genie costume consists of a genie-style top, pants, and hat constructed of knit polyester fabric. The top has knit mesh sleeves and the pants have knit mesh flourishes. The top does not reach the waist and features a faux vest, tight overlock stitched neck, seams and closure edge, thin elastic at the arms and bottom, hook and loop tab closure, single stitched bottom, and a sewn-on decorative garland. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The pants feature an insert panel, mesh fabric styling, with loose overlock stitching, ankles with thin elastic and single straight stitching, and a tacked-on garland. Overall the pants are of flimsy construction. The top is classifiable in heading 6114, the pants in heading 9505, and the hat in heading 6505. 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.” For the Style# G-3057-00 Genie costume, the top imparts the essential character of the set. The adult’s Style# W-2326-00 Storybook Beauty costume consists of a dress constructed of knit polyester fabric. The dress features a chest insert, faux front lace-up panel, sewn-on apron with loose overlock stitched edges, sewn-in two-layer fabric hemmed belt, raw edged skirt ruffles, loose overlock stitched neck and seams, short sleeves with thin elastics and raw edges, and a hook and loop tab closure with loose overlock stitching. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The applicable subheading for the Style# G-3057-00 Genie costume will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’." The rate of duty will be 28.2% ad valorem. The textile category designation is 639. The applicable subheading for the Style# W-2326-00 Storybook Beauty 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. 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. 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