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

N177480 August 22, 2011 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Irene Tsiavos Fun World 80 Voice Rd. Carle Place, NY 11514 RE: The tariff classification of an adult costume from China, Taiwan and India. Dear Ms. Tsiavos: In your letter dated July 26, 2011, you requested a tariff classification ruling. The sample will be returned to you. The submitted sample style 121244 Rockin’ Skull Pirate costume, Adult Size, consists of a dress, thigh high stockings, a bandana and fishnet fingerless gloves. The dress is made of knit 95 percent polyester/5 percent spandex fabric. The thigh high stockings are made of knit nylon fabric and the bandana and fishnet fingerless gloves are made of knit polyester fabric. The short strapless dress has attached garters, a dropped waist and a multi-layered layer skirt trimmed with ribbon. The garment has a ruffle around the top of the dress with a bow at the center and a skeleton patch on the side. The costume will also be packaged on a hanger with a color insert that will be identified as item number 121244H. The costume is well made with sturdy seams, styling and embellishments. 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 style 121244 and 121244H Rockin’ Skull Pirate costume set, Adult Size will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women's or girls' suits, ensembles…dresses, skirts, divided skirts, trousers…knitted or crocheted: Dresses: Of synthetic fibers, Other, Women’s." The rate of duty will be 16 percent ad valorem. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items.  You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item.  Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”). 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 Kimberly Praino at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division