The tariff classification of an adult costume from China/ Taiwan/Vietnam.

N010677 June 1, 2007 CLA-2-61:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Helen Cooper Fun World/Pony Division 9431 Dowdy Dr., Suite A San Diego, CA 92126 RE: The tariff classification of an adult costume from China/ Taiwan/Vietnam. Dear Cooper: In your letter dated April 26, 2007 received in this office May 2, 2007, you requested a classification ruling. The sample will be returned to you. The submitted sample, Style 102354, Cupid – Adult Costume Set consists of a garment that you identify as a dress, which is considered an other garment, wings thigh high stockings and a bow and arrow. The garment is made of knit 95% polyester/5% spandex fabric. The one-piece garment covers only a portion of the upper torso, and has a short skirt-like bottom portion. The garment has adjustable thin straps, lace trim at the top and bottom, no waist and a bottom portion that has elastic at the edge to facilitate snug fitting. The item has embellishments from top to bottom. The costume is well made with finished edges, styling and embellishments. 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 garment imparts the essential character of the set.        The applicable subheading for Style 102354, Cupid – Adult Costume Set will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9% ad valorem. The textile category designation is 659. 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/. Even though the thigh high stockings are included as a constituent part of the set for classification purposes, they still fall within textile category 632. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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. 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