The tariff classification of costumes from China.

N248086 December 3, 2013 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Ivy Chen Handerson Handicraft Mfg. Co. 11F/6, No. 2, Jian-Ba Road Chung-Ho, Taipei Taiwan RE: The tariff classification of costumes from China. Dear Ms. Chen: In your letter dated November 13, 2013, you requested a tariff classification ruling. The toddler-sized Sweetheart Monster Costume, identified as style number S-4048-00, consists of a one-piece garment, hat and shoe covers, which you refer to as booties. 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 garment, which covers the torso and extends to the upper legs of small children. It is constructed of 100% polyester knit fabric, a loopy boucle on the front and panne velvet on the back. The sleeveless garment features an inset panel with a sewn-on bowtie, a capped neckline, sturdy seams, and finished edges. The lined garment has an elastic bottom hem and is stuffed with batting to give shape to the costume. The toddler-sized Pink Monster Costume, identified as style number S-4048-01, is identical in construction to the Sweetheart Monster Costume, but the exterior shell is made entirely out of 100% polyester panne velvet. The toddler-sized Grey Owl Costume, identified as style number S-4025-00, consists of a one-piece garment, hat and shoe covers, which you refer to as booties. 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 garment, which covers the torso and extends to the upper legs of small children. It is constructed of 100% polyester fleece knitted fabric. The garment features sleeves that are slit underneath and held to the arm by elastic, giving them a wing-like appearance. It also has an inset panel with a sewn-on bowtie, a capped neckline, sturdy seams, and finished edges. The lined garment has an elastic bottom hem and is stuffed with batting to give shape to the costume. The toddler-sized Blue Owl Costume, identified as style number S-4025-01, is identical in construction to the Grey Owl Costume, except for color. The applicable subheading for style numbers S-4048-00, S-4048-01, S4025-00 and S4025-01will 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/. 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.  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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division