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NY L82192




February 11, 2005

CLA-2-61:RR:NC:3:353 L82192

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070

Mr. Troy D. Crago
Atico Int’l. USA, Inc.
501 South Andrews Ave.
Ft. Lauderdale, FL 33301

RE: The tariff classification of an adult costume from China.

Dear Mr. Crago:

In your letter dated January 11, 2005 you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample style C079BA00427, Witch Costume Set consists of an outer garment, dress and sash composed of knit polyester fabric. The full-length lace outer garment has feather trim around the neck and shoulders and a tattered bottom. The garment has a full front opening. The flimsy halter style dress has some over lock stitching at the neckline. The outer garment is well made with a finished neckline and sewn on embellishments.

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 outer garment imparts the essential character of the set.

The applicable subheading for the Witch Costume Set, style C079BA00427 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 rate of duty will be 14.9% ad valorem. The textile category designation is 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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