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

N283345 March 7, 2017 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6211.43.1091 Ms. Irene Tsiavos Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a costume from China, Taiwan, India and Vietnam Dear Ms. Tsiavos: In your letter dated February 2, 2017, you requested a tariff classification ruling. The sample will be returned to you under separate cover. Item 133164, identified as “Rockin’ 80’s Purple Pain Costume,” is a unisex adult costume set. The costume consists of a duster-style garment and a dickie. The duster-style garment is constructed of 100% polyester woven fabric and extends from the shoulders to below the knees. It features a full-front opening with no means of closure, long hemmed sleeves, shoulder pads, six decorative buttons, two faux front pockets and a pointed collar. The dickie is a constructed from 100% polyester woven fabric and features a front ruffle, a hook and loop neck closure and an elastic strap. Both components of the costume are well-made with sturdy seams and styling features. The same costume will also be imported as Item 133162 in child size, Item 133163 in teen size and Item 133165 in adult plus size. 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 duster-style garment imparts the essential character of the set. The applicable subheading for all items will be 6211.43.1091, Harmonized Tariff Schedule of the United States (HTSUS),which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: 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 https://hts.usitc.gov/current. 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 Rosemarie Hayward via email at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division