The tariff classification of children’s costumes from China.

N082457 November 12, 2009 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6211.43.0091 Mr. Troy D. Crago-Edwards Atico Int’l. USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, Florida 33301 RE: The tariff classification of children’s costumes from China. Dear Mr. Crago-Edwards: In your letter dated October 21, 2009, you requested a tariff classification ruling. The samples will be returned to you. Item A079BA00895 Halloween Vampire Cape Set, Ages 5-7, consists of a cape and a detachable dickie and ribbon necklace. The cape is made of woven 100 polyester fabric. You state that the garment is made of knit fabric however examination reveals that the cape is made of woven fabric. The long cape has a large collar and a full front opening with a hook and loop closure at the neck. The dickie resembles a jabot with a hook and loop closure at the back. The costume is well made with a finished neck, lined collar 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 cape imparts the essential character of the set. The applicable subheading for the Halloween Vampire Cape Set, Ages 5-7, Item A079BA00895 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, women's or girls': Of man-made fibers, Other". 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