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

N162696 May 12, 2011 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Mr. Jeff Beals Teetot & Company, Inc. 341 S Melrose St., Ste. A Placentia, CA 92870-5974 RE: The tariff classification of a child’s costume from China. Dear Mr. Beals: In your letter dated April 22, 2011, you requested a tariff classification ruling. The sample will be returned to you. The submitted sample style, 11310, Cowgirl Costume consists of a dress and cowgirl hat made of 100 percent polyester fabric. The sleeves and front bodice of the dress are made of woven fabric and the skirt, back, vest and cuffs made of 100 percent polyester warp knit fabric. The essential character of the dress is imparted by the knit portion. The dress is designed with long sleeves, a shirt collar, attached vest and neck scarf. The garment is trimmed with fringe at the bottom of the vest, skirt and sleeves, and has an appliqué on the vest and waist. The dress also has ric rac trimming at the waist and cuffs. The Cowgirl Costume is well made with sturdy seams, neck, styling and embellishments. 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 Cowgirl Costume Set, style 11310, 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. 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 “For Business” and then on “Textile, Wool, Fur”). 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 Kimberly Praino at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division