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

N096885 April 8, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, New York RE: The tariff classification of an adult costume from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated March 4, 2010 you requested a tariff classification ruling. The sample will be returned to you. Style 119294 & 119294H – Adult Female Pirate with Vest Costume consists of a well made vest and a flimsy pullover top. The vest is constructed of knit 100 percent brushed polyester fabric that has been partially coated with plastic material that forms a design simulating leather. The sleeveless vest has laces with metal grommets down the front, and trims around the bodice and down the front. The vest is well made with sturdy seams, styling and embellishments. Style 119204H is identical to Style 119204. Item with be package on a hanger with a color insert. 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 well-made vest imparts the essential character of the set. The applicable subheading for Style 119294 & 119294H will be 6110.30.3035, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: vests, other than sweater vests: women’s or girls’. The rate of duty is 32 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