The tariff classification of costumes from China.

NY L82529 March 10, 2005 CLA-2-61:RR:NC:3:353 L82529 CATEGORY: Classification TARIFF NO.: 6104.43.2020; 6104.43.2010 Mr. Ken August Fun-World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of costumes from China. Dear Mr. August: In your letter dated February 9, 2005, requested a classification ruling. Your submitted sample, style 5828 Child Witchie Witch is a children’s costume set. The well-made costume consists of a knit synthetic fiber fabric dress. The dress has styling features, finished neck and sewn on embellishments. The set also contains a witch hat. The item is packaged in a poly bag with a printed insert card. Style 5828H is the same as style 5828, except it is packaged on a hanger with a printed insert. You also state style 1559 Toddler Witchie Witch is the same as style 5828, except it is sized to fit toddlers. Style 1559H is the same as style 1559, except it is packaged on a hanger with a printed insert. Style 5116 Adult Witchie Witch is the same as style 5828, except it is sized to fit adults. Style 5116H is the same as style 5116, except it is packaged on a hanger with a printed insert. 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 imparts the essential character of the set. The applicable subheading for styles 5828, 5828H Child Witchie Witch, 1559 and 1559H Toddler Witchie Witch will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . dresses: of synthetic fibers: other, girls’. The duty rate will be 16 percent ad valorem. The applicable subheading for styles 5116 and 5116H Adult Witchie Witch will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . dresses: of synthetic fibers: other, women’s. The duty rate will be 16 percent ad valorem. Styles 5828, 5828H, 1559, 1559H, 5116 and 5116H falls within textile category designation 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