The tariff classification of a costume from China.

NY M85359 August 10, 2006 CLA-2-61:RR:NC:3:353 M85359 CATEGORY: Classification TARIFF NO.: 6111.30.5070 Ms. Leah C. Navidad Disguise Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of a costume from China. Dear Ms. Navidad: In your letter dated July 19, 2006, you requested a classification ruling. As requested the sample will be returned to you. Your submitted sample, style 1757 Spider Princess is imported as an infant’s costume set. The well-made costume consists of a knit dress with a sewn-in panty. The front of the bodice is constructed of 62% nylon and 33% polyester knit fabric, the back of the bodice and brief are constructed of 100% knit polyester fiber fabric, the double overskirt and double sleeve are constructed of a knit 100% nylon fabric and the front underskirt and front bodice inset are constructed of a woven 100% polyester fiber fabric. The dress has styling features, a well-made waist, seams and edges at the arms, back closure and bottom hem and sewn-on embellishments. The essential character of the dress is imparted by the knit portion. The set also contains a pair of fabric glamour shoes. The set is imported in size W (12 – 18 months). 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 style1757 Spider Princess Infant Costume Set will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other, other: other. The duty rate will be 16 percent ad valorem. 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/. The dress falls within textile category designation 239. 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