The tariff classification of a costume from China.

NY L86261 July 20, 2005 CLA-2-61:RR:NC:3:353 L86261 CATEGORY: Classification TARIFFNO.: 6110.30.3055 Ms. Phuong Lam N.I.C. Strata International Inc. 10260 Louis H. Lafontaine Boulevard Montreal, Quebec Canada HIJ2T3 RE: The tariff classification of a costume from China. Dear Ms Lam: In your letter dated July 5, 2005, you requested a classification ruling. Your submitted sample, style 10676 is a children’s costume set. The costume set consists of a knit polyester fabric pullover top and pants. The well-made pullover top has styling features, a finished neck and seams. The pants are flimsily made. The pants would be classifiable under heading 9505 HTS if imported separately. 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 top imparts the essential character of the set. As the top is not flimsy (well-made) classification in heading 9505 is not applicable. The applicable subheading for style 10676 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of made fibers: other: other: other, other: women’s or girls’. The duty rate will be 32 percent ad valorem. Style 10676 top falls within textile category designation 639. 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