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

N087655 January 8, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020, 6104.43.2010 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, New York 11514 RE: The tariff classification of a costume from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated December 10, 2009, you requested a tariff classification ruling. The submitted sample, Styles 120861 and 120861H Toddler, 120862 and 120862H Child, 120863 and 120863H Teen, 120864 and 120864H Adult, and 120865 and 120865H Plus Magical Witch Costume, consists of a dress, witch hat, and cord belt. The dress and witch hat are constructed of knit 100 percent polyester fabric. The dress features a trimmed neck, slit bell-like raw edged sleeve, sturdy waist, flimsy seams, loosely overlock stitched hook and loop tab closure, and a long gathered raw edged skirt. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. 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. The applicable subheading for the Styles 120861 and 120861H Toddler, 120862 and 120862H Child, and 120863 and 120863H Teen Magical Witch Costume will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Styles 120864 and 120864H Adult, and 120865 and 120865H Plus Magical Witch Costume will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: 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