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

N079467 October 22, 2009 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6204.43.4040 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a child’s costume from China. Dear Ms. Benedetto: In your letter dated October 5, 2009, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted sample is a Style No. CS10-0147 Black Widow Costume consisting of a dress and veil. The dress is constructed of an upper body and sleeves of knit polyester fabric, front skirt panel of woven polyester mesh fabric, and rear panel of woven polyester fabric. The dress features long two-piece raglan sleeves with thin elastic, ruche bodice, sturdy empire waist, long skirt, loose overlock stitched neck, loose single straight stitched seams, loose overlock stitched hook and loop tab closure, loose overlock stitching at the sleeves and skirt, sewn-on neck ribbon bow, and ribbon and lace-like fabric at the waist. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The veil is constructed of net fabric attached to a semi-rigid plastic hair band covered with velveteen fabric. 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. Neither the knit portion, classifiable in heading 6104, nor the woven portion, classifiable in heading 6204, imparts the essential character of the dress. Following General Rule of Interpretation (GRI) 3(c), the dress will be classified in the heading which occurs last in numerical order in the HTS.   The applicable subheading for the Style No. CS10-0147 Black Widow Costume will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Dresses: Of synthetic fibers: Other: Other, Other: Girls’.” 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