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NY L82989




April 14, 2005

CLA-2-61:RR:NC:3:353 L82989

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010

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

RE: The tariff classification of costume from China.

Dear Ms. Navidad:

In your letter dated March 24, 2005, you requested a classification ruling. As requested the sample will be returned to you.

Your submitted sample, style 1956 Bad Kitty is a teen and adult costume set. The well-made costume consists of a knit man-made fiber fabric dress with a woven underskirt and an attached man-made fiber fabric tail. The dress has styling features, well-made neckline and a well-made waist. The set also contains cat’s ear headband and boot covers.

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 style 1956 Bad Kitty Costume 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.

Style 1956 Bad Kitty Costume Set falls 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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