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

N164238 May 24, 2011 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Mr. Jeff Beals Teetot & Co. Inc. 341 S Melrose St Ste A Placentia, CA 92870 RE: The tariff classification of a child’s costume from China. Dear Mr. Beals: In your letter dated May 2, 2011, you requested a tariff classification ruling. The sample will be returned to you. The Pirate Princess Costume, identified as item number 11320, consists of a dress, hat and toy plastic sword. 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.” The essential character is imparted by the dress, which is made of 100% polyester fabric. The bodice and sleeves are constructed of knit fabric and the skirts are made of woven fabric. The dress features a multi-layered skirt with a gathered waist, two piece sleeves, lace trim at the neck, wrists and skirt hem. The dress also has a well-made neck and waist, sturdy seams, a sewn-on tasseled sash, pirate patch, buttons and decorative narrow fabric running along the bodice and encircling the wrists. The essential character of the dress is imparted by the knitted top portion. The applicable subheading for the Pirate Princess Costume Set 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 the 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