The tariff classification of a children’s costumes from China.

NY L84300 May 6, 2005 CLA-2-61:RR:NC:N3:353 L84300 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Ms. Patricia Aaront The Toy Group Inc. 187 Southgate Crescent Massapequa Park, NY 11762 RE: The tariff classification of a children’s costumes from China. Dear Ms. Aaront: In your letter dated April 21, 2005 you requested a classification ruling. Two styles of costumes were submitted with your request. Style 055001, Princess Costume Set consists of a dress with feather crown. The long dress is composed of knit velour man-made fiber top and a woven bottom with a peplum of netting. The garment has a large collar trimmed with marabou feathers and a button closure at the back. The textile category designation is 659. Style 050071, Fiber Optic Dress is composed of a knit man-made fiber top and a woven bottom with an over lay of netting. The sleeveless dress has marabou feathers on the straps and elasticized back. The dresses will be imported in assorted colors but will be of the same fabric. The textile category designation is 659. The costumes are well made with finished seams and 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 the Princess Costume Set, style055001, imparts the essential character of the set. The knit top portion of the garments imparts the essential character.  The applicable subheading for styles 055001 and 050071 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’…dresses…knitted or crocheted: Dresses: Of synthetic fibers: Girls’." The duty rate will be 16% ad valorem. The textile category designation is 636. Your inquiry does not provide enough information for us to give a classification ruling on the other photo styles. Your request for a classification ruling should include the fabric content and sample for each style. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you. 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