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

N042831 November 18, 2008 CLA-2-62:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6204.43.4040 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, Florida 33301 RE: The tariff classification of a child’s costume from China. Dear Mr. Crago: In your letter dated October 17, 2008, you requested a classification ruling. The sample which you submitted is being returned as requested. The submitted sample Item A079BA00774 Girls’ Costume Set consists of a dress and plastic tiara. You state that the dress is made of knit fabric; however examination reveals that the dress is made of woven 100% polyester fabric with a see through overlay of woven net fabric on the skirt and sleeves. The bodice has an overlay of knit net fabric at the front which constitutes a small portion of the garment. The well made dress is trimmed with marabou feather at the top and a bow at the waist. The garment has styling finished edges, sturdy waist and seams and sewn-on embellishments on the bodice of the dress. 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 dress imparts the essential character of the set. The applicable subheading for the Item A079BA00774 will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . Dresses: Of synthetic fibers: Other: Other, Other: Girls’." The duty rate will be 16 percent ad valorem. The textile category designation is 636. 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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