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

N050528 February 26, 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 January 19, 2009, received in this office January 30, 2009, on behalf of Smiffys, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style 36120 Gothic Housekeeper Costume Set consists of a dress, very small apron that does not protect the dress, headpiece, sleeves and garters. The dress has a knit velour polyester top and a woven satin polyester fabric bottom with an attached petticoat. The dress has thin adjustable straps with a sweetheart neckline. The neckline and hem are trimmed with lace-like fabric and there is a back zipper closure. The costume is well made with styling, finished neck, sturdy waist and seams, adjustable shoulders straps, back zipper closure and lace-like trim. 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. Neither the knit nor the woven component provides the essential character of the dress. Therefore, in accordance with General Rules of Interpretation, GRI 3c, the dress shall be classified which occurs last in numerical order among those which equally merit consideration. In this case, the heading is 6204, HTSUS. The applicable subheading for the Gothic Housekeeper Costume Set, Style 36120 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