The tariff classification of a costume from China.

N015024 August 24, 2007 CLA-2-61:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.53.2020, 6104.53.2010 Mr. Lane Fragomeli Paper Magic Group 345 7th Avenue, 6th Floor New York, NY 10001 RE: The tariff classification of a costume from China. Dear Mr. Fragomeli: In your letter dated July 25, 2007 you requested a classification ruling. The sample which you submitted is being returned as requested. The submitted sample, La Diabla Costume Set will be imported as: Items 6838318, 6838319, 6838320 – Child Girl, Sizes 4-6, 7-8, 10-12 Items 6838626, 6838627 – Teen Girl, Sizes 14-16 Items 6808029, 6808031, 6808032 –Adult Woman, Sizes S, M, L The La Diabla Costume Set consists of a dress, over skirt, and head piece and gloves. The multi layered overskirt is made of net knit polyester fabric with a woven waistband. The waistband is approximately 5” at the front and 3 ½” at the back. The over skirt has faux laces at the front and a hook and loop closure at the back with a tail. The dress is of flimsy construction. The costume is well made with a finished waist, 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 over skirt imparts the essential character of the set. The applicable subheading for the La Diabla Costume Set, Items 6838318, 6838319, 6838320 – Child Girl, and Items 6838626, 6838627 – Teen Girl, Sizes 14-16 will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’." The duty rate will be 16.1% ad valorem. The textile category designation is 642.  The applicable subheading for the La Diabla Costume Set, Items 6808029, 6808031, 6808032 –Adult Woman, Sizes S, M, L will be 6104.53.2010, Harmonized Tariff Schedule or the United States (HTS), which provides for "Women’s or girls’…skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Women’s. The duty rate will be 16.1% ad valorem. The textile category designation is 642. 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”). Your inquiry does not provide enough information for us to give a classification ruling on the Toddler sizes. There seems to be some discrepancy with the Item numbers and the Toddler Sizes. We have tried several times to reach you by telephone. Please state the item numbers and sizes, of the toddler costume. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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