The tariff classification of costumes from China. Correction to Ruling Number N045917

N049202 February 2, 2009 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. Correction to Ruling Number N045917 Dear Ms. Tsiavos: This replaces Ruling Number N045917, dated December 19, 2008, for which you provided incorrect Style numbers. A complete corrected ruling follows. 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: 121391 & 121391H, Toddler 121392 & 121392H, Child 121393 & 121393H, Teen 121394 & 121394H, Adult 121395 & 121395H, Plus 121396 & 121396H, Junior The full body garment is made of velour knit 100 percent 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 Styles 121391, 121391H, 121392, 121392H, 121393, 121393H, 121394, 121394H, 121395,121395H, 121396 and 121396H, 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 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