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NY L89715




January 26, 2006

CLA-2-62:RR:NC:3:353 L89715

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.43.4040; 6104.43.2020

Ms. Irene Tsiavos
Fun-World
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of costumes from China and Taiwan.

Dear Ms. Tsiavos:

In your letter dated January 2, 2006, you requested a classification ruling.

You have submitted two samples. Style 5956 is a child’s size Bride of Satan Costume Set. The well-made costume consists of a dress constructed of a woven polyester fiber fabric. The dress has styling features, a well-made neck, well-made back closure, finished edges and sewn on embellishments. The set also contains a headpiece with vinyl horns and a veil and a metal cross necklace. The costume is packaged in a plastic bag with a color insert. Style 5956H is the identical costume packaged on a hanger with a color insert.

Style 5934 is a child’s size Southern Belle costume set. The well-made costume consists of a knit polyester fiber fabric dress. The dress has styling features, well-made neck and waist, finished arm and collar edges and sewn on embellishments. The set also contains a wide brimmed hat and tie belt. Style 5934H is the identical costume packaged on a hanger with a color insert.

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 the case of both styles, the dresses impart the essential character of the sets.

The applicable subheading for styles 5956 and 5956H will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, .: dresses: of synthetic fibers: other: other, other: girls’. The duty rate will be 16 percent ad valorem.

The applicable subheading for styles 5934 and 5934H will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . knitted or crocheted: dresses: of synthetic fibers: other, girls’. The duty rate will be 16 percent ad valorem.

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/.

All styles fall 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.

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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