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

N101057 May 5, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020, 6104.43.2010 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, New York 11514 RE: The tariff classification of an adult costume from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated March 31, 2010, you requested a tariff classification ruling. The sample will be returned to you. The merchandise is: Styles 121563 & 121563H - Teen Size Put Out the Fire Costume Styles 121564 & 121564H - Adult Size Put Out the Fire Costume Styles 121565 & 121565H – Plus Size Put Out the Fire Costume The Put Out the Fire Costume consists of a dress made of knit 100 percent polyester fabric, plastic fireman’s helmet and a plastic drink dispenser. The short sleeve, mini style dress has reflective tape across the top, bottom, down the front and trims the sleeves. There is a zipper closure at the front with a hook and loop closure at the top. The costume is well made with styling, sturdy waist and finished zipper closure. 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 dress imparts the essential character of the set. The applicable subheading for the Styles 121563 & 121563H – Teen Size, Put Out the Fire Costume Set will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’." The rate of duty will be 16 percent ad valorem. The applicable subheading for Styles 121564 & 121564H - Adult Size, and 121565 & 121565H – Plus Size Put Out the Fire Costume Set will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s." 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