The tariff classification of an adult costume set from China.

NY L82382 March 3, 2005 CLA-2-62:RR:NC:3:353 L82382 CATEGORY: Classification TARIFF NO.: 6210.50.5055 Mr. Ken August Easter Unlimited, Inc. 80 Voice Rd. Carle Place, NY 11514 RE: The tariff classification of an adult costume set from China. Dear Mr. August: In your letter dated February 8, 2005 you requested a classification ruling. The sample will be returned to you as requested. The submitted sample item 5421, unisex Adult Vlad the Drac Costume Set consists of a robe, hat, dickey belt and boot covers. The robe is composed of woven man-made fiber fabric covered with flocking. The robe has a full front opening with a large faux fur collar, cuffs and down the front. The costume is well made with styling and finished edges. The costume is packaged in a poly bag with a photo inset. Style 5421H is identical to style 5421 except that costume is packaged on a hanger with photo inset. 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 robe imparts the essential character of the set. The applicable subheading for the Adult Vlad the Drac Costume Set, style 5421 and 5421H will be 6210.50.5055 Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girl’s garments: Of man-made fibers: Other, Other.” The duty rate will be 7.1% ad valorem. The textile category is 659. 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