The tariff classification of a costume from China.

N255864 August 28, 2014 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Mr. Brian G. Pearce CVS Pharmacy One CVS Drive Mailcode 1049 Woonsocket, RI 02895 RE: The tariff classification of a costume from China. Dear Mr. Pearce: In your letter dated August 1, 2014, you requested a tariff classification ruling. You submitted a sample of a child-sized Honey Bee Costume, identified as UPC number 50428-49216, which consists of a dress and wings. 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 constructed primarily of 100% polyester knitted fabric. The hooded dress features gathered, double-layered sleeves, a well-made neckline, and a gathered, multi-layered skirt with a non-woven stiffener for added shape. The hood features sewn-on antennae and large, stuffed eyes. The garment has a well-made waist with separately sewn-on elastic, a sewn-on daisy chain embellishment at the top of the bodice, a sewn-on bow at the waist, and a ruffle trim at the bottom edge of the skirt. The sample will be returned to you as requested. The applicable subheading for UPC number 50428-49216 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. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division