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

N010332 May 17, 2007 CLA-2-61:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Maria Johnson Disguise, Inc. 11906 Tech Center Ct. Poway, CA 92064 RE: The tariff classification of a child’s costume from China. Dear Ms. Johnson: In your letter dated April 18, 2007, you requested a classification ruling. The sample will be returned to you. The submitted sample, Style 6836, Barbie Vet Doctor Costume Set consists of a top, flimsy pants and toy stethoscope. The pullover top is made of knit 100% polyester fabric. The pullover top resembles a jacket. The garment has long sleeves, a pointed collar, faux button closure down the front trimmed with piping, pockets, trimmed sleeves and a hook and loop closure at the back. The costume is well made with a finished neck trim and styling. 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 top imparts the essential character of the set.         The applicable subheading for Style 6836, Barbie Vet Doctor Costume Set will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Women’s or girls’." The rate of duty will be 32% ad valorem. The textile category designation is 639. 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/. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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