The tariff classification of costumes from China/Vietnam/Taiwan.

N050505 February 26, 2009 CLA-2-62:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6204.43.4030 Ms. Helen Cooper Original Concepts Inc. 701 E. 3rd St., Suite 130 Los Angeles, CA 90013 RE: The tariff classification of costumes from China/Vietnam/Taiwan. Dear Ms. Cooper: In your letter dated January 15, 2009, received in this office January 30, 2009, on behalf of Smiffys, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style 36118 The Countess Costume Set consists of a dress and a pair of glovelettes made of polyester fabric. The dress is made of knit velour fabric at top with an inset of woven fabric and a long woven fabric skirt. You state that the dress is made of knit fabric, however examination reveals that the dress is made of woven fabric. The sleeveless dress is trimmed with lace-like fabric at the neckline, waist and peplum and has ribbon laces at the back. The costume is well made with finished edges, seams, neck and styling. 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 The applicable subheading for the Style 36118 will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of synthetic fibers: Other: Other: Other: Women’s." The rate of duty will be 16 percent ad valorem. 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/. 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