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

NY M80951 March 20, 2006 CLA-2-61:RR:NC:N3:353 M80951 CATEGORY: Classification TARIFF NO.: 6204.43.4040 Ms. Cherry Lin Tom’s Toy Int’l., Ltd. Concordia Plaza, Rm. 603-606, 6/F 1 Science Museum Rd., TST East Kowloon, HK 852 RE: The tariff classification of a child’s costume from China. Dear Ms. Lin: In your letter dated February 24, 2006 you requested a classification ruling. The submitted sample, Item SW1097, Halloween Princess Costume Set consists of a dress and separate peplum. You state that the dress and peplum are made of knit 100% polyester fabric. However, examination revealed that the dress and peplum are made of woven 100% polyester fabric, except for a small panel of knit fabric. The dress has an over layer of sheer fabric, a back closure with a self-fabric tie and long sleeves with ruffle at the shoulder. The peplum has a split in the center and ties on with a self-tie. 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 the Halloween Princess Costume Set, Item SW1097 will be 6204.43.4040, Harmonized Tariff schedule of the United States (HTS), which provides for “Women’s or girls’…dresses…(other than swimwear): Dresses: Of synthetic fibers: Other: Other, Other: Girls’”. The rate of duty 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