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

N091775 February 19, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6211.43.0091 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, New York 11514 RE: The tariff classification of costumes from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated January 20, 2010, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted costume sample is a Style 120914 and 120914H Adult Ride ‘Em Cowgirl Costume that consists of a “vest,” chaps and arm covers. The “vest” is a top that is constructed of flocked knit polyester fabric; which is a fabric of heading 5907. The sleeveless deep V-neck top reaches to just below the bust. It features a loose overlock stitched neck, sturdy seams, string tie closure, loose overlock stitched closure and arm holes, and fringed bottom. The overall amount of finishing is such that the article is flimsy in nature or construction, and is lacking in durability. The chaps are constructed of woven 100 percent polyester fabric with knit flocked fabric at the hips and lower leg. The chaps feature a sturdy elasticized top edge with a sewn on decorative fabric “buckle,” string ties, metal hook and eye fastener, full leg fringe and sturdy seams. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The arm covers are constructed of flocked knit polyester fabric, are approximately 7 inches in length with a full fringe. 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 chaps impart the essential character of the set. The applicable subheading for the Style 120914 and 120914H Adult Ride ‘Em Cowgirl Costume will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…Other garments, women’s or girls’: Of man-made fibers, Other.” 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