The tariff classification of costumes from China.

N042613 November 14, 2008 CLA-2-62:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6204.43.4040, 6204. 43.4030 Ms. Luz Guzman Disguise 11906 Tech Center Court Poway, California 92064 RE: The tariff classification of costumes from China. Dear Ms. Guzman: In your letter dated October 16, 2008, you requested a classification ruling. The samples which you submitted are being returned as requested. The submitted sample Style 318 Winter Contessa Child Costume Set consists of a dress, flimsy petticoat and tiara. The long dress is made of a knit velour polyester fabric top and woven multi-layer polyester fabric bottom. The well-made dress has a V dropped waist with sheer embroidered fabric overlay, bows at the front, long sleeves with sheer fabric at the shoulders, lace-like fabric at the reinforced neck, multi-layer stylized skirt and a hook and loop closure at the back. The essential character of the dress is imparted by the woven portion. Style 50007 Queen of France Adult Costume Set consists of a dress, flimsy petticoat and choker. The dress is made of a knit velour polyester fabric at the top with woven fabric insets and woven polyester sleeves and bottom. The well-made dress has bows at the front, reinforced neck, multi-layer stylized bottom trimmed with bows, back train and numerous sewn-on embellishments. The essential character of the dress is imparted by the woven portion. 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 for Styles 318 and 50007 imparts the essential character of the set. The applicable subheading for the Style 318 Winter Contessa Child Costume Set will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts…Dresses: Of synthetic fibers: Other: Other, Other: Girls’." The duty rate will be 16 percent ad valorem. The textile category designation is 636. The applicable subheading for the Style 50007 Queen of France Adult Costume Set will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts…Dresses: Of synthetic fibers: Other: Other: Other: Women’s." The rate of duty will be 16 percent 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