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

N102401 May 14, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6114.30.3070 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 19, 2010, you requested a tariff classification ruling. The sample will be returned to you. The submitted sample is a Pumpkin Slayer Costume that will be imported in the following Styles: 130491 and 130491H Toddler Size 130492 and 130492H Child Size 130493 and 130493H Teen Size 130494 and 130494H Adult Size 130495 and 130495H Plus Size The Pumpkin Slayer Costume consists of a cape, gloves and stocking mask constructed of knit 100 percent polyester fabric and a hat constructed of nonwoven polyester. The cape features shaped shoulders, capped neckline, sturdy seams, string tie, and raw edged closure and bottom. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The gloves have no fourchettes and feature stuffed finger tips. The stocking mask features a printed jack-o-lantern face. The hat is fedora-style. 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 cape imparts the essential character of the set. The applicable subheading for the 130491 and 130491H Toddler Size, 130492 and 130492H Child Size, 130493 and 130493H Teen Size, 130494 and 130494H Adult Size, and 130495 and 130495H Plus Size Pumpkin Slayer Costume will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’.” The rate of duty will be 14.9 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