The tariff classification of a unisex child’s costume from China.

N024251 March 27, 2008 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6106.20.2030 Ms. Luz Guzman Disguise Inc. 11906 Tech Center court Poway, CA 92064 RE: The tariff classification of a unisex child’s costume from China. Dear Ms. Guzman: In your letter dated February 26, 2008, you requested a classification ruling. The samples which you submitted are being returned as requested. The submitted sample Style 2163FEL El Capitan Costume Set consists of a blouse/shirt with attached sash and buckle, pants, boot covers and hat made of knit 100% polyester fabric. The blouse/shirt has long sleeves with cuffs, faux ascot at the front and a hook and loop closure at the back. The flimsy made pants are elasticized at the waist. 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 blouse/shirt imparts the essential character of the set.   The applicable subheading for the Style 2163FEL El Capitan Costume Set will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses…knitted or crocheted: Of man-made fibers: Other, Girls’: Other." The duty rate will be 32% ad valorem. The textile category is 639. 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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