The tariff classification of children’s costumes from China.

NY M83246 June 13, 2006 CLA-2-61:RR:NC:N3:353 M83246 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Ms. Lorianne Aldinger Rite Aid Corporation P.O.Box 3165 Harrisburg, PA 17105 RE: The tariff classification of children’s costumes from China. Dear Ms. Aldinger: In your letter dated May 19, 2006 you requested a classification ruling. Four samples of children’s costumes were submitted with your request. Each costume consists of a skirt, ballerina slipper, headpiece and wings. The multi-layered skirt has an elasticized waistband and is made of knit nylon net fabric. Style 946333 will be imported in styles of Larkspur, Sunflower, Petunia and Rose. General Rule of Interpretation (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 imparts the essential character of the set. The applicable subheading for the Larkspur, Sunflower, Petunia and Rose Sets, Style 946333 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear); knitted or crocheted, Dresses, Of synthetic fibers, Other, Girls'." The rate of duty will be 16% ad valorem. The textile category designation is 642. 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