The tariff classification of a costume from Taiwan.

N003296 December 11, 2006 CLA-2-62:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6106.20.2030 Mr. Lane Fragomeli Paper Magic Group, Halloween Division 345 7th Avenue 6 Floor New York, NY 10001 RE: The tariff classification of a costume from Taiwan. Dear Mr. Fragomelli: In your letter dated November 7, 2006, you requested a classification ruling. As requested, the sample will be returned to you. The submitted sample, Item Number 6801595 (size medium) Pirate is a child’s costume set. The costume consists of a shirt and pants. The well-made shirt is constructed of knit polyester fabric and has styling features, a well-made neck and seams, metal grommet closure, lace edged sleeve cuffs and turned bottom hem. The pants are flimsily made. The costume also features a woven polyester fiber fabric bandana and plastic belt. You will be importing the identical costume in Item Numbers 6801594 (size small) and 6801596 (size large), the only difference is the size range. 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 shirt of all the styles imparts the essential character of the sets. The applicable subheading for Item Numbers 6801595, 6801594 and 6801596 will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted: of man-made fibers: other, girls’: other. The duty rate will be 32 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/. 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