The tariff classification of a child’s costume from China.

N049077 February 9, 2009 CLA-2-62:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Ms. Christian Lee Handerson Handicraft Mfg. Co. 11F/6, No. 2, Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of a child’s costume from China. Dear Ms. Lee: In your letter dated January 8, 2009, on behalf of Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling. The submitted sample, Style # G-3453-00 Purple Witch, is a girl’s costume consisting of a dress and hat. The dress is constructed of knit polyester fabric. Although the dress has a loose overlock stitched collar, flimsy seams, a loose overlock stitched hook and loop tab closure, and raw edges at the arms and skirt bottom, it also features a faux lace-up front, mutton-style sleeves, stylized skirt, sturdy waist, sewn-on ribbon decorations at the waist and arms, and lace-like embellishments. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The hat is made of woven nylon fabric. 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 for Style # G-3453-00 Purple Witch imparts he essential character of the set. The applicable subheading for the Style # G-3453-00 Purple Witch costume set will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women's or girls' suits, ensembles…dresses, skirts…knitted or crocheted: dresses: of synthetic fibers, other, girls’. The rate of duty will be 16% 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