The tariff classification of an adult costume from China.

N027556 May 23, 2008 CLA-2-62:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6201.12.2050 Ms. Helen Cooper Original Concepts Inc.701 E. 3rd St., Suite 130 Los Angeles, CA 90013 RE: The tariff classification of an adult costume from China. Dear Ms. Cooper: In your letter dated April 29, 2008, on behalf of Smiffys, you requested a classification ruling. The samples which you submitted are being returned as requested. The submitted sample Style 30485M Sherlock Holmes Costume Set consists of a coat and hat made of woven 100% cotton fabric. The coat has a woven 100% polyester lining. The long coat, which protects from the elements, has an attached short cape, pointed collar, slant pockets and a full opening with a left over right button closure. The Sherlock Holmes style hat has a front and back peak and ear flaps that tie at the top of the crown. 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 coat imparts the essential character of the set.  The applicable subheading for Style 30485M Sherlock Holmes Costume Set will be 6201.12.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other: “Men’s overcoats, carcoats, capes, cloaks and similar coats: Of cotton.” The duty rate will be 9.4% ad valorem. The textile category designation is 334. 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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