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

N102403 May 14, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6211.33.0061 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 Midnight Slasher Costume that will be imported in the following Styles: 130542 and 130542H Child Size 130543 and 130543H Teen Size 130544 and 130544H Adult Size 130545 and 130545H Plus Size The Midnight Slasher Costume consists of a robe, capelet, and faux meat hook. The robe and capelet are constructed of knit 100 percent polyester fabric. The robe is a long sleeve full body garment that reaches to the ankles, and features arm decorations, a split in the lower portion of the back panel, decorative buttons down the front and at the wrists, full front left over right hook and loop tab closure, loose overlock stitched neck, seams, bottom and arm decoration, and sturdy wrist and closure edges. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The capelet covers the upper chest and features a five-inch stand-up collar, shaped shoulders, and a metallic chain and button closure. The faux meat hook is made of plastic and features 4 feet of chain link with 12-inch hooks at each end. 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 robe (full body garment) imparts the essential character of the set. The applicable subheading for the Styles 130542 and 130542H Child Size, 130543 and 130543H Teen Size, 130544 and 130544H Adult Size, and 130545 and 130545H Plus Size Midnight Slasher Costume will be 6211.33.0061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…Other garments, men’s or boys’: Of man-made fibers, Other.” 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