The tariff classification of children’s costumes from China.

N045815 December 16, 2008 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.432020, 6204.43.4040 Ms. Christian Lee Handerson Handicraft Mfg. Co. 11 F/6, No.2, Jian-Ba Road Chung-Ho Taipei, Taiwan RE: The tariff classification of children’s costumes from China. Dear Ms. Lee: In your letter dated November 21, 2008, on behalf of Sears Holdings Global Sourcing Ltd., you requested a classification ruling. The samples which you submitted are being returned as requested. Style G-3462-00 Twilight Devil Costume Set consists of a dress and horned headpiece. The dress is made of knit 100 percent polyester fabric with nylon mesh overlay. The dress has a velour top with faux ribbon laces, short sleeves, a lace-like neckline and a multi-layer skirt. Style G-3463-00 Twilight Witch Costume Set consists of a dress and witch hat. The dress is made of knit 100 percent polyester fabric with nylon mesh fabric overlay. The short sleeve dress has a velour top with faux ribbon laces and a multi-layer skirt. Style S-3172-00 Red Riding Hood Costume consists of a dress and hooded capelet. You state that the costume is made of knit fabric however examination reveals that the costume is made of woven 100 percent polyester fabric. The short sleeve dress has faux ribbon laces at the front and a faux peplum and hem trimmed with lacelike fabric. The garment has a layered under skirt and a hook and loop closure at the back. The costumes are well made with finished neckline, sturdy waist and seams, finished edges, styling and 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 Style G-3462-00, G-3463-00 and Style S-3172-00 imparts the essential character of the set. The applicable subheading for the Styles G-3462-00 and G-3463-00 will be 6104.43.2020, 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, Girls’. The duty rate will be 16 percent ad valorem. The textile category designation is 636. The applicable subheading for the Style S-3172-00 will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . Dresses: Of synthetic fibers: Other: Other, Other: Girls’." The duty rate will be 16 percent ad valorem. The textile category designation is 636. 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