The tariff classification of a teen costume from China.

NY M84304 July 11, 2006 CLA-2-61:RR:NC:N3:353 M84304 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Darla J. Perry Pony Express Creations, Inc. 9350 Trade Place, Suite C San Diego, CA 92126 RE: The tariff classification of a teen costume from China. Dear Ms. Perry: In your letter dated June 13, 2006, you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style 300880, French Maid Costume Set consists of a dress, apron, feather duster and headband. The dress is composed of knit 100% polyester fabric with long sleeves, multi layered skirt with a ruffle and a hook and loop closure at the back. The flimsy bib style apron has a ruffle all around with a self-tie at the waist and a neck strap with a hook and loop closure. The rigid headband is covered with textile fabric. 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 dress imparts the essential character of the set.    The applicable subheading for the French Maid Costume Set, style 300880 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…blazers, dresses, skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, 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