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

N098557 April 16, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6206.40.3050, 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 17, 2010, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The submitted sample is an Item 130362 and 130362H Child Size, 130363 and 130363H Teen Size, 130364 and 130364H Adult Size, and 130365 and 130365H Plus Size Dr. Killer Driller Costume consisting of a shirt, balding headpiece with attachable magnifier, and latex gloves. The shirt is constructed of woven 100 percent polyester fabric. The short sleeve dentist-style shirt is printed with red “blood” splatters, and features a finished double layer collar, finished neckline, chest pocket with a printed tooth with the saying “Dr. Killer Driller, Agonizing Pain Guaranteed” that contains glued-on foam dental tools, flimsy seams, faux full front button closure, rear hook and loop tab closure, and loose overlock stitched edges. 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 shirt imparts the essential character of the set. The applicable subheading for the Items 130362 and 130362H Child Size, and 130363 and 130363H Teen Size Dr. Killer Driller Costume will be 6206.40.3050, 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: Girls’: Other.” The rate of duty will be 26.9 percent ad valorem. The applicable subheading for the Items 130364 and 130364H Adult Size, and 130365 and 130365H Plus Size Dr. Killer Driller 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