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

N097121 April 9, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6212.90.0030 Ms. Irene Tsiavos Fun World 80 Voice Road. Carle Place, New York 10119 RE: The tariff classification of an adult costume from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated March 9, 2010, you requested a tariff classification ruling. The sample will be returned to you. Style 120184 & 120184H Adult Size “Burlesque Baby” Costume consists of a one piece garment and a hat made of knit 100 percent polyester velveteen fabric. The short garment extends to the very top of the hip, has permanently attached garters, mesh fabric at the midriff, a bra-style top with thin straps and faux ribbon laces in the center. At the back of the garment is a long piece of fabric with a bow and a back zipper closure. The well-made garment does not provide enough coverage to be classified as a dress. 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 garment imparts the essential character of the set. The applicable subheading for Style 120184 & 120184H Adult Size “Burlesque Baby” Costume Set will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Brassieres, girdles, corsets, braces, garters and similar articles and parts thereof, whether or not knitted or crocheted: Other…Of man-made fibers or man-made fibers and rubber or plastics. The duty rate will be 6.6 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