The tariff classification of a costume from China.

N006062 February 14, 2007 CLA-2-61:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010, 9505.90.6000 Mr. Ken August Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a costume from China. Dear Mr. August: In your letter dated January 25, 2007, you requested a classification ruling. As requested, the samples will be returned to you. The submitted samples are Styles 9957 Adult Naughty Nun and 1050 Adult Hippie costumes. The Style 9957 Adult Naughty Nun costume consists of a dress and headpiece. The dress is constructed of a knit 100% polyester fabric. The dress features flimsy inside seams, a raw edged hook and loop closure, raw sleeve and dress bottom edges, a well-made neck, finished 2-layer collar and a fabric embellished lace-up slit in the dress. The dress is considered to be well made. The item will also be sold packed on a hanger as Style 9957H. Style 1050 Adult Hippie costume consists of a top, vest, pants and headband constructed of knit polyester fabric. The garments feature flimsy necks/waists, inside seams and arm/leg edges. The item will also be sold packed on a hanger as Style 1050H. It will also be sold as a child-size hippie costume, Styles 8798 and 8798H. 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, for Styles 9957 and 9957H the dress imparts the essential character of the set. The applicable subheading for the Styles 9957 and 9957H Adult Naughty Nun costumes will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses…knitted or crocheted: dresses: of synthetic fibers: other, women’s. The duty rate will be 16 percent ad valorem. The applicable subheading for the Styles 1050, 1050H, 8798 and 8798H Hippie costumes will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The duty rate will be Free. 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 Style 9957 and 9957H dress falls within textile category 636. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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