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NY L81917




February 4, 2005

CLA-2-61:RR:NC:3:353 L81917

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020; 6104.43.2010

Ms. Leah Navidad
Disguise Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of three costumes from China.

Dear Ms. Navidad:

In your letter dated December 14, 2004, you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted three samples. Style 2179 Story Book Witch is a child’s costume set. The well-made costume consists of a knit synthetic fiber fabric dress. The dress has styling features, a well-made waist and sewn on embellishments. The set also contains a witch hat.

Style 2461 Vampire Vixen is an adult costume set. The well-made costume consists of a knit synthetic fiber fabric dress. The dress has styling features, a well-made waist, zipper back closure and sewn on embellishments. The set also contains glovelettes, a separate collar and plastic fangs.

Style 4202 Angelica, Goddess of the Heavens is an adult costume set. The well-made costume consists of a knit synthetic fiber fabric dress. The dress has styling features, a finished neckline and waist and sewn on embellishments. The set also contains a halo 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.” In these cases, the dress for styles 2179, 2461 and 4202 impart the essential character of the set.

The applicable subheading for style 2179 Story Book Witch Costume Set will be 6104.43.2020, 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, girls’. The duty rate will be 16 percent ad valorem.

The applicable subheading for styles 2461 Vampire Vixen Costume Set and 4202 Angelica, Goddess of the Heavens Set 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.

Styles 2179, 2461and 4202 fall within textile category designation 636. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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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