The tariff classification of an adult costume from China/Vietnam/Taiwan.

N047437 January 7, 2009 CLA-2-62:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6211.43.0091 Ms. Helena Cooper Original Concepts, Inc. 701 E. 3rd Street, Suite 130 Los Angeles, California 90013 RE: The tariff classification of an adult costume from China/Vietnam/Taiwan. Dear Ms. Cooper: In your letter dated December 5, 2008, on behalf of Smiffys, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style 36140 Princess Costume Set consists of an overdress, sleeves and hat made of woven 100 percent polyester embroidered fabric. The overdress has a corset-like bodice with metal grommets; ribbon laces and extends to the hip. The overdress has two elasticized straps, an opening at the front and back and is trimmed with beads and lace-like trim. The costume is well-made with a finished waist, sturdy seams, multiple layers and a lace-like finish. 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 overdress imparts the essential character of the set. The applicable subheading for the Style 36140 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits and swimwear; other garments: Other garments women’s or girls’: Of man-made fibers, Other." The duty rate will be 16 percent ad valorem. 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/. 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