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

N047900 January 13, 2009 CLA-2-62:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6204.43.4030 Ms. Helen Cooper Original Concepts Inc.701 E. 3rd St., Suite 130 Los Angeles, CA 90013 RE: The tariff classification of an adult costume from China/Vietnam/Taiwan. Dear Ms. Cooper: In your letter dated December 15, 2008, on behalf of Smiffys, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style 30381 French Maid Costume Set consists of a dress with a multiple layered skirt and headband. The dress is made of 100 percent polyester fabric. The top portion of the dress is knit velour fabric and the bottom is made of woven fabric. The dress has puffed sleeves, a ribbon tie at the waist, an apron, ruffles at the back and sleeves, and neckline and hem trimmed with a lace-like fabric. The costume is well made with numerous styling features, sturdy waist and seams 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 dress is described in heading 6104, which provides for knit dresses, and in heading 6204, which provides for woven dresses. Neither component imparts the essential character of the dress, which will be classified in accordance with General Rule of Interpretation (GRI) 3 (c) under the heading that occurs last in numerical order in the HTSUS. The applicable subheading for the Style 30381 will be 6204.43.4030, 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): Dresses: Of synthetic fibers: Other: Other: Other: Women’s." The rate of duty 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