The tariff classification of a costume from China.

N011245 June 6, 2007 CLA-2-61:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Maria Johnson Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of a costume from China. Dear Ms. Johnson: In your letter dated May 2, 2007 you requested a classification ruling. The sample will be returned to you. The submitted sample, Style 3158 Red Riding Hood, is a costume consisting of a cape and dress. The flimsy cape is constructed of knit 100% polyester fabric. The dress is constructed of a top of knit 100% polyester fabric and sleeves and skirt of woven 100% polyester fabric. The knit portion imparts the essential character of the dress. The dress has a flimsy neck, waist and seams, a hook and loop tab closure and loose overlock stitched closure edge and dress bottom; however, the dress features a finished lace-up front, drop waist, stylized sleeves, an overlay on the front top panel, an attached apron, and lace-like finishing at the apron and wrists. The dress is considered well-made. 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 Style 3158, the dress is the prominent garment in the costume and imparts the essential character of the set. The applicable subheading for the Style 3158 Red Riding Hood costume 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 textile category designation is 636. 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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. Information can also be found at the FTC website www.ftc.gov (click on "Consumer Protection,” “Business Information,” “Clothing & Textiles,” “Threading Your Way Through the Labeling Requirements”). 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