The tariff classification of an adult costume from China. Correction to Ruling Number N023232

N056677 April 13, 2009 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6211.43.0091 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. Correction to Ruling Number N023232 Dear Ms. Cooper: This replaces Ruling Number N023232, dated March 5, 2008, which contained a clerical error. The merchandise described as a Style 30311 French Maid Kit-Plus Size Costume should have been described as a Style 30513 French Maid Kit-Plus Size Costume. A complete corrected ruling follows. Style 30513 French Maid Kit-Plus Size Costume Set consists of a garment and headpiece. The garment is made of a woven satin polyester fabric trimmed with a lace-like fabric on top and sheer polyester fabric on the bottom hemmed with the same lace-like fabric. It extends from just below the chest to mid-thigh and is worn over another garment. At the front center there are faux ribbon laces and an attached apron on the skirt. The garment has a full length opening at the back with metal grommets and ribbons laces. 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 garment imparts the essential character of the set. The costume is well made with styling, sturdy seams and edges and finished with lace-like trim.  The applicable subheading for Style 30513 French Kit-Plus Size Costume Set will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits and swimwear; other garments: Other garments women’s or girls’: Of man-made fibers, Other." The duty rate will be 16% 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/. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on "Consumer Protection,” “Business Information,” “Clothing & Textiles,” “Threading Your Way Through the Labeling Requirements”). 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