The tariff classification of a textile costume from China.

N217999 June 1, 2012 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Ms. Vanessa Vizcarra Paper Magic Group 345 7th Avenue 6th Floor New York, NY 10001 RE: The tariff classification of a textile costume from China. Dear Ms. Vizcarra: In your letter, dated April 13, 2012, but received on May 17, 2012, you requested a tariff classification ruling. The sample will be returned to you. You submitted a sample, identified as a child-sized Dark Lord Costume, item number 6758042, which consists of a robe/dress and a rubber mask. 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.” The essential character is imparted by the hooded robe/dress, which is constructed of 100% polyester knit fabric. The garment has a pentagonal shaped panel sewn-on to the chest that depicts part of a ribcage. This panel is trimmed with knit mesh fabric and a long panel of this fabric hangs down the front of the garment. The shoulders and arms also feature a knit mesh overlay. The chest is criss-crossed by two sashes with grommets. The same grommeted fabric also encircles each arm. The garment also has a double-layered collar, a well-made neckline and sturdy seams. The applicable subheading for the child-sized Dark Lord 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. 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. 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 the 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, Thomas J. Russo Director National Commodity Specialist Division