The tariff classification of adult costumes from China.

N026485 May 16, 2008 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Monica Chang International Intimates Inc.180 Madison Ave., 5th Floor New York, NY 10016 RE: The tariff classification of adult costumes from China. Dear Ms. Chang: In your letter dated April 18, 2008 you requested a classification ruling. The samples which you submitted are being returned as requested. Style HC118 Hustler Tennis Pro Costume consists of a top that you identify as a dress made of knit 95% cotton/5% spandex fabric. The halter style top has a box pleated bottom. Style HC-132 Hustler School Girl Dress Costume Set consists of a top that you identify as a dress and a tie. The top and tie are made of knit 95% cotton/5% spandex fabric. The halter style top has a pleated bottom. The tie fastens around the neck with a hook and loop closure. 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 top for Style HC-132 imparts the essential character of the set.  The applicable subheading for the Styles HC118 and HC-132 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 rate of duty will be 28.2% ad valorem. The textile category designation 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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. 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