The tariff classification of an adult costume from China, Taiwan, India and Vietnam.

N012385 June 25, 2007 CLA-2-61:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6105.20.2010 Ms. Irene Tsiavos Fun World 80 Voice Rd. Carle Place, NY 11514 RE: The tariff classification of an adult costume from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated June 4, 2007, you requested a classification ruling. The sample will be returned to you. The submitted sample, Style 101454, Gilligan’s Island – Gilligan Costume Set- Adult consists of a Men’s shirt, flimsy trousers and a hat. The Men’s pullover top and trousers are made of knit 100% polyester fabric. The bucket-style hat is made of woven 85% polyester/15% cotton fabric with faux hair attached. The Men’s shirt has long sleeves and a pointed collar with a two button placket at the front that closes left over right. The costume is well made with a finished neck, 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 Men’s shirt imparts the essential character of the set. The applicable subheading for Style101454, Gilligan’s Island – Gilligan Costume Set - Adult will be 6105.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Men’s or boys’ shirts, knitted or crocheted: Of man-made fibers: Other, Men’s." The duty rate will be 32 percent ad valorem. The textile category designation is 638. 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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