The tariff classification of costumes from China.

NY L89729 January 20, 2006 CLA-2-62:RR:NC:N3:353 L89729 CATEGORY: Classification TARIFF NO.: 6104.43.2010, 6104.43.2020 Ms. Irene Tsiavos Fun World 80 Voice Rd. Carle Place, NY 11514 RE: The tariff classification of costumes from China. Dear Ms. Tsiavos: In your letter dated January 4, 2006 you requested a classification ruling. Two samples were submitted with your request. Style 5126 & 5126H, Adult 2 Tone Taffeta Coffin Vampire Costume Set consists of a dress and detachable neckband collar. The dress is made of knit 94% polyester/6% spandex fabric. The long dress with sheer sleeves is velour with an inset of woven shirred fabric on the front portion of the skirt and an inset on the neckline. There are “D” rings and ribbon laces at the front bodice of the dress. Style 5991 & 5991H, Child 2 Tone Taffeta Coffin Vampire Costume Set will be identical in style and fabric content to that of styles 5126 & 5126H, Adult 2 Tone Taffeta Coffin Costume Set. The styles with the suffix “H” will be imported on a hanger. Style 5127 & 5127H, Adult 2 Tone Taffeta Coffin Witch Costume Set consists of a dress and witch style hat made of knit 94% polyester/6% spandex fabric. The long dress is knit velour fabric with a front inset of woven fabric. The garment has long sheer sleeves, ruffled bottom and a “D” ring lace up corset-style front with roping. Style 5992 & 5992H, Child 2 Tone Taffeta Coffin Witch Costume Set will be identical in style and fabric content to that of styles 5127 & 5127H, Adult 2 Tone Coffin Witch Costume Set. The knit portion imparts the essential character of the dresses. 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 Adult 2 Tone imparts the essential character of the set. The applicable subheading for the Child 2 Tone Taffeta Coffin Costume Set, Styles 5991 & 5991H and the Child 2 Tone Taffeta Coffin Witch Set, Styles 5992 & 5992H will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girl’s…dresses…knitted or crocheted: Dresses: Of synthetic fibers: Other: Girls’." The duty rate will be 16% ad valorem. The textile category designation is 636.   The applicable subheading for the Adult 2 Tone Coffin Vampire Costume Set, Styles 5126 & 5126H and the Adult 2 Tone Taffeta Coffin Witch Costume Set, Styles 5127 & 5127H will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’…dresses…knitted or crocheted: Dresses: Of synthetic fibers: Women’s.” The duty rate will be 16% ad valorem. The textile category designation is 636. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. 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