The tariff classification of a costume from China, Taiwan, India and Vietnam

N283035 February 21, 2017 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Irene Tsiavos Easter Unlimited, Inc. 80 Voice Rd. Carle Place, NY 11514 RE: The tariff classification of a costume from China, Taiwan, India and Vietnam Dear Ms. Tsiavos: In your letter dated January 27, 2017, you requested a tariff classification ruling. The sample will be returned to you under separate cover. Item 134674, identified as “Dark Count Costume,” is an unisex adult costume set. The costume consists of a duster-style garment, halter vest and jabot. The duster-style garment is constructed from 100% polyester knit fabric and extends from the shoulder to the calves. It features long sleeves, a full-front opening with no means of closure and a large back slit. The halter vest is a dickey-style clothing accessory that covers the chest and resembles a vest. It features a hook and loop neck closure, two self ties at the sides that tie around the back. The jabot has pleats and a narrow elastic fabric. All components of the costume are well-made with sturdy seams and styling features. The halter vest and jabot are constructed from 100% polyester woven fabric. The same costume will also be imported as Item 134672 in child size, Item134673 in youth size and Item 134675 in adult plus size. General Rules 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." The essential character for Style 1134674 is the duster-style garment. The applicable subheading for all items will be will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9 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 https://hts.usitc.gov/current. 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 Rosemarie Hayward via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division