The tariff classification of a child’s costume set from China.

NY L83826 April 21, 2005 CLA-2-62:RR:TA:N3:353 L83826 CATEGORY: Classification TARIFF NO.: 6204.53.3020 Mr. Armando Rivas Toys ”R” Us, Inc. One Geoffrey Way New Jersey 07470-2030 RE: The tariff classification of a child’s costume set from China. Dear Mr. Rivas: In your letter dated March 30, 2005 you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, Dream Dazzlers Costume Set consists of a skirt/tutu, tiara, play shoes, handbag, wand, bangle, necklace, ring and earrings packaged in a box. The skirt/tutu is composed of a woven man-made fiber fabric with and overlay of netting and an elasticized waist. The skirt is well made, with the overlay netting and skirt sewn together at the waist and embellishments at the center. 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 skirt/tutu imparts the essential character of the set.   The applicable subheading for skirt/tutu will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’ suits, skirts…(other than swimwear): Skirts and divided skirts: Of synthetic fibers: Other: Other, Girls’." The duty rate will be 16% ad valorem. The textile category is 642. 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