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

N108613 June 29, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Mr. Jeff Beals Teetot & Company, Inc. 341 South Melrose St., Suite A Placentia, CA 92870 RE: The tariff classification of a child’s costume from China. Dear Mr. Beals: In your letter dated May 17, 2010, received by this office on June 4, 2010, you requested a tariff classification ruling. The Item# 10070 Ballerina Costume consists of dress, capelet, headband, slippers. The item will be available in multiple color choices. The dress is constructed of a bodice of knit polyester fabric and knit polyester velveteen fabric, and a skirt of knit polyester net fabric. The well made sleeveless dress features a bodice with alternating rows of plain and velveteen fabric, a sturdy waist, gathered multi-layer net skirt, and sequin trim. The capelet is constructed of knit polyester faux fur fabric, covers the back, shoulders and upper arms, and is secured by a hook and loop closure. The headband is made of semi-rigid plastic and is trimmed with fabric. The slippers are made of polyester fabric, are not available in assorted sizes, and are of a flimsy construction that would render them unsuitable for any form of practical wear by children. 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. The applicable subheading for the Item# 10070 Ballerina Costume will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: 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