The tariff classification of a costume from China/Vietnam/Taiwan.

N047898 January 27, 2009 CLA-2-62:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6211.43.0091, 6505.90.8090, 6116.10.9500, 9505.90.6000 Ms. Helen Cooper Original Concepts Inc.701 E. 3rd St., Suite 130 Los Angeles, CA 90013 RE: The tariff classification of a costume from China/Vietnam/Taiwan. Dear Ms. Cooper: In your letter dated December 15, 2008, received in this office December 29, 2008, on behalf of Smiffys, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The submitted samples are part of a mix and match set. Style 36137 Cavalier My Lady Kit Costume Set consists of a corset top, peplum which you call an overskirt, pair of sleeves, and a skirt support. The corset-style top is made of woven 100 percent polyester fabric and does not provide support. The brocade fabric garment has six panels and a “V” shaped design at the bottom front. The corset-style top is trimmed with lace-like trim at the top and bottom and has ribbon laces on each side with metal grommets. Style 36263 Cavalier Hat is made of woven faux suede100 percent polyester fabric. The wide brimmed hat has a decorative hatband and feather. Style 36270 Cavalier Gloves are made of faux suede woven 100 percent polyester fabric. The gloves have forchettes and large cuffs trimmed with lace-like fabric. Style 36262 Cavalier Boot Cuffs are made of woven 100 percent polyester faux suede fabric trimmed with lace like fabric at the top and bottom. 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 corset-like top for Style 36137 imparts the essential character of the set. The applicable subheading for the Style 36137 Cavalier My Lady Kit Costume Set 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. The applicable subheading for the Style 36263 Cavalier Hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric…Other: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents /kg + 6.8 percent ad valorem. The applicable subheading for the Style 36270 Cavalier Gloves will be 6116.10.9500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: Other: With fourchettes: Other." The duty rate will be 7 percent ad valorem. The applicable subheading for the Style 36262 Cavalier Boot Cuffs boot cuffs will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical jokes articles: parts and accessories thereof: Other: Other." The duty rate will be Free. 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