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

N096886 April 9, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6206.40.3030 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 March 3, 2010, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted sample, Styles 5490 and 5490H Adult, and 5491 and 5491H Plus, Fill ‘er Up (Firemen) Costume, consists of a shirt, pants, hat, and beverage containers. The well made long sleeve shirt features sewn on reflective fabric strips on the arms and torso, faux front opening with plastic buckles, two elasticized beverage holders, a rear hook and loop tab closure, loose overlock stitched neck, seams and edges, and heat transfers referring to “Sudsville.” The pants are constructed of woven 100 percent polyester fabric. The flimsy pants feature sewn on reflective fabric strips on the legs, sewn on patches on the knees, waist with a loose single straight stitch and thin elastic, and loose overlock stitched seams and edges. The fireman-style hat is constructed of woven 100 percent polyester fabric. The hat features a reflective fabric strip and a heat transfer referring to “Sudsville.” The plastic beverage container resembles a fire extinguisher. 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 shirt imparts the essential character of the set. The applicable subheading for the Styles 5490 and 5490H Adult, and 5491 and 5491H Plus, Fill ‘er Up (Firemen) Costume will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other, Other: Women’s.” The rate of duty will be 26.9 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