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NY L82992




April 15, 2005

CLA-2-61:RR:NC:N3:353 L82992

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010

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

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

Dear Ms. Navidad:

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

The submitted sample, style 2307, Aqua Fairy Costume Set consists of a dress, wings, glovettes and tiara. The dress is composed of a knit 90% polyester/10% spandex top and a woven 100% polyester bottom. The sleeveless dress has grommets down the front with ribbon laces and an overlay of strips of netting on the skirt. The dress is well made with finished edges, styling and embellishments.

The knit top portion imparts the essential character of the dress.

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 2307, Aqua Fairy Costume Set will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’dressesknitted or crocheted: Dresses: Of synthetic fibers: Women’s." The rate of duty will be 16% ad valorem. The textile category designation is 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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