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

N102396 May 14, 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 costumes from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated April 19, 2010, you requested a tariff classification ruling. The samples will be returned to you. The Queen of Hearts Costume will be imported as follows: Styles 120831 & 120831H, Toddler size Styles 120832 & 120832H, Child size Styles 120833 & 120833H, Teen size Styles 120834 & 120834H, Adult size Styles 120835 & 120835H, Plus size The Queen of Hearts Costume consists of a dress, collar and headband made of 100 percent polyester fabric. The dress is made of a knit fabric with a woven fabric peplum and skirt back. The essential character of the dress is the knit fabric. The garment has short sleeves, drop waist and a multi layer skirt with a peplum. There is a large heart emblem at the front of the dress. The costume is well made with styling, hemmed neck and edges, sturdy waist and seams. 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 120831 & 120831H Toddler size, Styles 120832 & 120832H Child size, and Styles 120833 & 120833H Teen size Queen of Hearts 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 the Styles 120834 & 120834H Adult size and 120835 & 120835H Plus size, Queen of Hearts 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