The tariff classification of a costume from China, Taiwan, India, and Vietnam.

N045544 December 10, 2008 CLA-2-61:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, New York 11514 RE: The tariff classification of a costume from China, Taiwan, India, and Vietnam. Dear Ms. Tsiavos: In your letter dated November 17, 2008, received in this office on November 26, 2008, you requested a classification ruling. The sample which you submitted is being returned as requested. The submitted sample is a Style 120344 and 120344H Adult Sexy Cop Costume consisting of a dress and hat. The long sleeve dress is constructed of knit 95 percent polyester and 5 percent spandex fabric. The police-style hat is constructed of woven 60 percent polyester and 40 percent cotton fabric. The dress features a sewn-on textile badge, stylized lace-up side slit with braid finish, capped neckline, loose stitched seams, a loose overlock stitch edged hook and loop tab closure, and raw edged sleeves and skirt edges. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The following costumes are identical to Style 120344, except for size: Style 120343 and 120343H Teen; Style 120345 and 120345H Plus; and Style 120346 and 120346H Junior. "H" items are the same costume packaged on a hanger with a color insert. 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 imparts the essential character of the set. The applicable subheading for the Styles 120344 and 120344H Adult, 120343 and 120343H Teen; Style 120345 and 120345H Plus; and Style 120346 and 120346H Junior Sexy Cop Costumes will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles…dresses, skirts…knitted or crocheted: dresses: of synthetic fibers: other, women’s. The duty rate 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