The tariff classification of kits from China.

N023425 March 10, 2008 CLA-2-61:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6114.30.1020, 6217.10.9530 Ms. Helen Cooper Original Concepts Inc. 701 E. 3rd St., Suite 130 Los Angeles, CA 90013 RE: The tariff classification of kits from China. Dear Ms. Cooper: In your letter dated February 12, 2008, on behalf of Smiffy’s, you requested a classification ruling. As requested, the samples will be returned. The submitted samples are Styles 30327 Bo Peep Kit and 30521 Bo Peep Kit – Plus Size. The Style 30327 Bo Peep Kit consists of a corset-like top, sleeves and a bonnet. The corset-like garment/top is constructed of knit lace-like polyester fabric with woven satin polyester fabric trim. The well-made corset-like top is not body supporting. It covers the breasts and extends to the waist, has stays, finished edges and sewn-on decorative trim. The back upper edge is cut straight across from side seam to side seam, and has a lace-up back with metal grommets. The sleeves cover the arms and are made of the same fabric as the top. The bonnet is constructed of woven polyester fabric. The Style 30521 Bo Peep Kit – Plus Size consists of a corset-like item and headband. The corset-like item is constructed of woven polyester satin fabric. The well made corset-like item does not provide support and resembles a wide 6½-inch belt worn around the midriff. It features ruffled edges, an attached small decorative apron, sewn-on bows at the front, and ribbon laces and metal grommets at the back. The rigid headband is covered with woven polyester satin fabric. 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 corset-like top of Style 30327 and the corset-like item of Style 30521 impart the essential character of the set. The applicable subheading for the Style 30327 Bo Peep Kit will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’.” The duty rate will be 28.2% ad valorem. The textile category designation is 639. The applicable subheading for the Style 30521 Bo Peep Kit – Plus Size will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories…Accessories: Other: Other, Of man-made fibers." The duty rate will be 14.6% 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/. 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