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NY L82160




February 7, 2005

CLA-2-61:RR:NC:3:353 L82160

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010; 6114.30.3070

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 4804 Executioner is an adult costume set. The well-made costume consists of a knit synthetic fiber fabric dress. The dress has styling features, a finished neck and a well-made waist. The set also contains a detachable collar, vinyl skull mask and vinyl belt.

Style 4806 Countess is an adult costume. The well-made costume consists of a knit polyester fabric dress. The dress has styling features, a well-made waist and sewn on embellishments.

Style 4810 Count is an adult costume. The well-made costume consists of a knit polyester fabric robe. The robe has styling features, a finished neckline and metal grommets.

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 garment for style 4804 Executioner imparts the essential character of the set.

The applicable subheading for styles 4804 Executioner Costume Set and 4806 Dead Duchess Costume 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.

The applicable subheading for style 4810 Count Costume will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls. The duty rate will be 14.9 percent ad valorem.

Styles 4804 Executioner Costume Set and 4806 Dead Duchess Costume fall within textile category designation 636. Style 4810 Count Costume falls within textile category designation 659. 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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