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

NY M83718 June 8, 2006 CLA-2-62:RR:NC:N3:353 M83718 CATEGORY: Classification TARIFF NO.: 6211.43.0091 Mr. Brian J. White William-Sonoma, Inc. 151 Union Street, 7th Floor San Francisco, CA 94111 RE: The tariff classification of a child’s unisex costume from China. Dear Mr. White: In your letter dated May 1, 2006, on behalf of Pottery Barn Kids, you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, Item 8283277, Magician Costume Set consists of a cape, hat and wand. You state that the cape is constructed of knit fabric, however examination reveals that it is constructed of woven 95% nylon/5% lycra fabric. The cape has piping all around, tucked stitching at several areas down the back, a 4” collar, full front opening and a self-tie at the front. The well-made cape has a finished neckline, edges, styling and embellishments. 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 cape imparts the essential character of the set.  The applicable subheading for the Magician Costume Set, Item 8283277 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits and swimwear; other garments: Other garments women’s or girls’: Of man-made fibers, Other." The duty rate will be 16% ad valorem. The textile category designation is 659. 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