The tariff classification of costumes from China, Taiwan, India and Vietnam.

N057437 May 5, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Irene Tsiavos Fun World 80 Voice Rd.Carle Place, NY 11514 RE: The tariff classification of costumes from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated April 8, 2009, you requested a tariff classification ruling. The samples will be returned to you. You request classification of a costume that will be imported as follows: Styles 120391 and 120391H - Toddler Burlesque Vampiress Costume Set Styles 120392 and 120392H - Child Burlesque Vampiress Costume Set Styles 120393 and 120393H - Teen Burlesque Vampiress Costume Set Styles 120394 and 120394H - Adult Burlesque Vampiress Costume Set Styles 120395 and 120395H - Plus Burlesque Vampiress Costume Set Styles 120396 and 120396H - Junior Burlesque Vampiress Costume Set “H” items are the same costume packaged on a hanger with a color insert. The Burlesque Vampiress Costume Set consists of a leotard-like garment that you identify as a dress, hat, waist cinch and lace jabot. The one-piece leotard-like garment is made of knit polyester velour and lace-like fabric. The garment has a long back portion that extends from the waist to the ankle, and is made of woven polyester fabric. The garment has mutton-style sleeves, a large collar and lace-like fabric draped overlay at the front and back. The Costume is well made with styling, finished neck, 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 leotard-like garment imparts the essential character of the set. The applicable subheading for the Burlesque Vampiress Costume Set, Styles 120391 and 120391H Toddler, 120392 and120392H Child,120393 and 120393H Teen,120394 and 120394H Adult, 120395 and 120395H Plus and120396 and 120396H Junior 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