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NY K88968




September 24, 2004

CLA-2-61:RR:NC:3:353 K88968

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000: 6104.43.2010

Mr. Dennis Shostak
The Paper Magic Group, Inc.
100 North Sixth Street
Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of three costumes from China.

Dear Mr. Shostak:

In your letter dated August 20, 2004, you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted three samples. Item 6806660 Diablo Costume, is an adult’s costume. The flimsy costume consists of a 100% knit top with a finished neck, overlock stitched edges and a string tie. The costume also features man-made faux fur pants with a thin elasticized waist. The costume also features a devil mask, leg covers and faux fur hooves.

Item 6806760 She-Mate Costume, is an adult’s costume. The well made costume consists of a 100% polyester knit dress. The costume also features a 100% polyester knit prisoner hat, a wig, polyester knit gauntlets, shackles and “bouncing bosoms”.

Item 6806730 Bunny LaRoo Costume, is an adult’s costume. The well made costume consists of a 100% polyester knit dress. The costume also features a wig wired with wired bunny ears, polyester knit gauntlets and “bouncing bosoms”.

GRI 3(b) is applicable for the She-Mate and Bunny LaRoo costumes 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 these cases, the dress imparts the essential character of the set.

The applicable subheading for Item 6806660 Diablo Costume will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: The duty rate will be Free.

The applicable subheading for Items 6806760 She-Mate and 6806730 Bunny LaRoo will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’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 percent ad valorem.

Items 6896760 She-Mate dress and 6806730 Bunny LaRoo dress fall within textile category designation 636. The hat for the She-Mate costumes falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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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