The tariff classification of costumes from China.

N045868 December 16, 2008 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020, 6104.43.2010 Ms. Irene Tsiavos Fun World 80 Voice Rd. Carle Place, NY 11514 RE: The tariff classification of costumes from China. Dear Ms. Tsiavos: In your letter dated December 02, 2008 you requested a classification ruling. The sample which you submitted is being returned as requested. The Batarina Costume Set consists of a dress, wings, glovelettes and headband and will be imported in as follows: 114151 & 114151H, Toddler 114152 & 114152H, Child 114153 & 114153H, Teen 114154 & 114154H, Adult 114155 & 114155H, Plus 114156 & 114156H, Junior The style with the letter “H” will be imported on a hanger. The sleeveless ballerina dress is made of knit 100 percent polyester fabric and has spangles at the front and multi-layered net skirt. The costume is will made with a finished neck, styling, sturdy seams, 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 imparts the essential character of the set. The applicable subheading for the Styles 114151 & 114151H Toddler and 114152 & 114152H Child Batarina 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% ad valorem. The textile category designation is 636. The applicable subheading for 114153 & 114153H Teen, 114154 & 114154H Adult, 114155 & 114155H Plus and 114156 & 114156H Junior Batarina Costume Sets will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Women’s." The rate of duty will be 16 percent ad valorem. The textile category 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