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

N102399 May 14, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6211.43.0060 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 April 8, 2010, received by this office on April 22, 2010, you requested a tariff classification ruling. The sample will be returned to you. The submitted sample is a Psycho Sushi Chef Costume that will be imported in the following Styles: 131032 and 131032H Child Size 131033 and 131033H Teen Size 131034 and 131034H Adult Size 131035 and 131035H Plus Size The Psycho Sushi Chef costume consists of a chef jacket, hat, faux knives, and faux sushi roll. The martial arts-style shirt is constructed of woven 90 percent polyester, 10 percent cotton fabric; it features a two piece long sleeve, side vents, lapel that reaches from the neck to the bottom of the garment, a pocket below the waist, well made neck, loose overlock stitched seams, two self-fabric front tie closures, and raw edges. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The chef-style hat is constructed of nonwoven polyethylene fabric and is printed with the words “Psycho Sushi Chef.” The faux knives are plastic with a foam handle and are printed with “blood.” The faux sushi roll with fake eyeball and severed finger is constructed of plastic and foam. 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 131032 and 131032H Child Size, 131033 and 131033H Teen Size, 131034 and 131034H Adult Size, and 131035 and 131035H Plus Size Psycho Sushi Chef Costume will be 6211.43.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…Other garments, women’s or girls’: Of man-made fibers, Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206.” 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