The tariff classification of Costumes from China.

N045917 December 19, 2008 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, New York 11514 RE: The tariff classification of Costumes from China. Dear Ms. Tsiavos: In your letter dated November 24, 2008 you requested a classification ruling. The sample which you submitted is being returned as requested. The Burlesque Witch Costume Set consists of a full body garment which you describe as a dress, witch hat, waist cinch and lace jabot. The Styles with the letter “H” will be imported on a hanger and the costume will be imported as follows: 120371 & 120371H, Toddler 120372 & 120372H, Child 120373 & 120373H, Teen 120374 & 120374H, Adult 120375 & 120375H, Plus 120376 & 120376H, Junior The full body garment is made of velour knit 100% polyester fabric. The one-piece garment has an attached panty and a woven fabric train at the back with no front panel. The top of the garment has mutton-style sleeves with a lace-like overlay and a lace-like fabric at front and back. The draping at the front is also made of a lace-like fabric. The costume is well-made with a finished neckline, styling sturdy waist and seams, and finished edges. 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 full body garment imparts the essential character of the set. The applicable subheading for Style 120371, 120371H, 120372, 120372H, 120373, 120373H, 120374, 120374H,120375,120375H, and 120376, 120376H, Burlesque Witch Costume Set will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9% ad valorem. The textile category designation is 659. 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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