The tariff classification of costumes from China.

N045540 December 11, 2008 CLA-2-62:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010, 6104.43.2020 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 November 21, 2008, on behalf of Sears Holding Global Sourcing Ltd., you requested a classification ruling. The samples which you submitted are being returned as requested. Style W-2619-00 Pirate’s Beauty Adult Costume Set consists of a dress, choker, earring and headpiece. The dress is made of knit 100 percent polyester fabric. The dress has long sleeves, attached vest with laces, and a multi-layered skirt with a hoop at the bottom. Style G-3453-00 Purple Witch Child Costume Set consists of a dress and hat. The dress is made of knit 100 percent polyester fabric. The garment has mutton-like sleeves, faux ribbon laces at the front, and a hook and loop closure at the back. Style G-3461-00 Diva Child Costume Set consists of a dress, boot covers and hat. The dress is made of velour knit 100 percent polyester fabric. The item is A-line without a waist and has a mock turtle neck with a zipper closure at the back. The costumes are well made with finished necklines, styling, finished edges and sewn-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 for costumes W-2619-00, G-3453-00 and G-3461-00 imparts the essential character of the set. The applicable subheading for the Style W-2619-00 Pirate’s Beauty Adult Costume Set 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 percent ad valorem. The textile category designation is 636. The applicable subheading for the Styles G-3453-00 Purple Witch Child and G-3461-00 Diva Child Costume sets will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts…knitted or crocheted, Dresses, Of synthetic fibers, Other, Girls'." 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