The tariff classification of adult costumes from China.

NY L82228 February 14, 2005 CLA-2-61:RR:NC:3:353 L82228 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Leah C. Navidad Disguise Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of adult costumes from China. Dear Ms. Navidad: In your letter dated December 14, 2004, received in this office January 20, 2005 you requested a classification ruling. The samples will be returned to you as requested. Three samples of adult costumes were submitted with your request. Style 173, Seven Seas Siren Costume Set consists of a dress and pirate style headpiece. The dress is composed of knit man-made fiber fabric. The dress has longs sleeves, peplum at the waist and a lace closure at the front. The garment has a well-made waist, styling and sewn-on embellishments. Style 4200, Venus, Goddess of Beauty Costume Set consists of a dress and headpiece with a flower. The garment is composed of knit polyester fabric. The dress sleeveless dress is draped at the front and has gold leaves sewn into the waist. The dress is well made with a well-made waist, styling, contrasting stitching and sewn-on embellishments. Style 4201, Jezzabelle, Goddess of the Night Costume Set consists of a dress and necklace. The dress is composed of knit polyester fabric. The halter style dress has a large collar, shirred skirt and a half peplum at the front of the dress. The garment is well made with styling and a well made waist and sewn-on embellishments. 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 for styles 176, 4200 and 4201 imparts the essential character of the set. The applicable subheading for style 173, Seven Seas Siren, style4200, Venus, Goddess of Beauty and style 4201, Jezzabelle, Goddess of the Night will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’…dresses…knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s." The duty rate will be 16% ad valorem. The textile category designation is 636. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division