The tariff classification of a costume from China.

N045807 December 17, 2008 CLA-2-61:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, Florida 33301 RE: The tariff classification of a costume from China. Dear Mr. Crago: In your letter dated November 21, 2008, you requested a classification ruling. The sample which you submitted is being returned as requested. The submitted sample is an Item Number A079BA00663 Halloween Hooded Cape & Gloves (Adult) costume. You state that the costume is constructed of knit polyester fabric. Examination of the sample reveals a fabric of polyester and metalized strip. The metalized strip is separate and distinct from the polyester yarns which comprise the fabric, and it is obvious that the polyester predominates in the fabric. The hooded cape features a string tie, finished neck, edges sewn with sturdy metallic thread, and monofilament running along the bottom of the garment to create a ruffled effect. The gloves are opera length with an elasticized band at the top. 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 cape imparts the essential character of the set. The applicable subheading for the Item Number A079BA00663 Halloween Hooded Cape & Gloves (Adult) costume will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The duty rate will be 14.9 percent 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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