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NY L89197




December 30, 2005

CLA-2-61:RR:NC:N3:353 L89197

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020, 6104.43.2010

Ms. Anna Maria Salas Rogalski
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of costumes from China.

Dear Ms. Rogalski:

In your letter dated December 7, 2005 you requested a classification ruling. The samples will be returned to you s requested.

Two samples were submitted with your request. Style 310, Celestial Angel Child Costume Set consists of a dress wings and halo. The long dress is composed of knit velour 100% polyester fabric. The dress has mutton style sleeves trimmed with piping and a square neckline.

Style 517, Celestial Angel Adult Costume Set consists of a dress, belt, wings and halo. The long dress is composed of knit velour100% polyester fabric. The dress is designed with one mutton style sleeve and no sleeve on the other side.

Both costumes are well made with a finished neckline, styling and 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 dress for styles 310 and 517 imparts the essential character of the set.

The applicable subheading for the Celestial Angel Child Costume Set, style 310 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girl’sdressesknitted or crocheted: Dresses: Of synthetic fibers: Other: Girls’." The rate of duty will be 16% ad valorem. The textile category designation is 636.

The applicable subheading for the Celestial Angel Adult Costume Set, style 517 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girl’sdressesknitted or crocheted: Dresses: Of synthetic fibers: Other: Women’s’." The rate of duty will be 16% ad valorem. The textile category designation is 636.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item.

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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