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NY N006310




February 16, 2007

CLA-2-61:RR:NC:N3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010, 6104.43.2020

Ms. Irene Tsiavos
Fun World
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of a costume from China and Taiwan.

Dear Ms. Tsiavos:

In your letter dated January 31, 2007, you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample, style 5177, Adult Military Brat Costume Set consists of a dress, hat, glovelettes and leggings (not included with sample). The dress is made of knit 100% polyester fabric. The sleeveless mini length dress has a pointed collar, dropped waist and tatters sewn in at the waist. The costume will also be imported with a hanger, style 5177H and styles 1697, 1697H, Teen Army Brat Costume Set and 5928, 5928H, Child Army Brat Costume Set.

The costume is well made with a finished neckline, armholes, 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 styles 5177 and 5177H, Adult Military Brat Costume Set will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Woman’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses knitted or crocheted: Dresses: Of synthetic fibers: other, Women’s." The duty rate will be 16% ad valorem. The textile category designation for China is 636.

  The applicable subheading for styles 1697, 1697H, Teen Army Brat Costume Set and styles 5928, 5929H, Child Army Brat Costume Set will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear); knitted or crocheted, Dresses, Of synthetic fibers, Other, Girls'." The rate of duty will be 16% ad valorem. The textile category designation is 636.

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/.

With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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,

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