The tariff classification of an adult costume from China and Taiwan.

N061587 June 16, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6211.43.0060 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 and Taiwan. Dear Ms. Cooper: In your letter dated April 22, 2009, received in this office on May 20, 2009, on behalf of Smiffy’s, you informed us that you have changed the Style Number for the Sassy Cupid – Plus Size costume. Style 35005X, which was included in ruling N028101, dated June 10, 2008, will now be Style 35007X. This ruling reflects that change. The merchandise, Style 35007X Sassy Cupid Costume, consists of a corset-style belt, puff sleeves, top that you identify as a dress, faux jewel shoe clips, choker, feathered halo, wings, and knit nylon thigh high hosiery. The top is made of a knit velour upper portion and a full woven 100% satin polyester lower portion. The top has puff sleeves, a shirred satin bust line, a ruffle at the neck, and lace-like trim. The woven portion of the top imparts the essential character of the garment. You state that all components are made in China, except the hosiery, which is made in Taiwan. 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 top imparts the essential character of the set. The applicable subheading for the Style 35007X Sassy Cupid Costume set will be 6211.43.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits…other garments: Other garments, women’s or girls’: Of man-made fibers, Blouses…excluded from heading 6206." The duty rate 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