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NY L89739




January 23, 2006

CLA-2-61:RR:NC:3:353 L89739

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010

Ms. Irene Tsiavos
Fun-World, Inc.
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 4, 2006, you requested a classification ruling.

Your submitted sample, style 5152 is an adult Sexy Devil costume set. The well-made costume consists of a dress constructed of a knit 94% polyester and 6% fabric. The dress has styling features, a well-made neck and waist and finished arm and bottom edges. The set also contains a detachable devil tail, devil horn head band and sleevelettes. The costume is packaged in a plastic bag with a color insert. Style 5152H is the identical costume on a hanger with a color insert.

Style 5151 is an adult Sexy Witch costume set. The well-made costume consists of a dress constructed of a knit 94% polyester and 6% fabric. The dress has styling features, a well-made neck and waist and finished arm and bottom edges. The set also contains a witch hat. The costume is packaged in a plastic bag with a color insert. Style 5151H is the identical costume on a hanger with a color insert.

Style 5153 is an adult Sexy Vampiress costume set. The well-made costume consists of a dress constructed of a knit 94% polyester and 6% fabric. The dress has styling features, a well-made neck and waist and finished arm and bottom edges. The set also contains a detachable collar. The costume is packaged in a plastic bag with a color insert. Style 5153H is the identical costume on a hanger with a color insert.

Style 5154 is an adult Sexy Dark Angel costume set. The well-made costume consists of a dress constructed of a knit 94% polyester and 6% fabric. The dress has styling features, a well-made neck and waist and finished arm and bottom edges. The set also contains wings and a halo. The costume is packaged in a plastic bag with a color insert. Style 5154H is the identical costume on a hanger with a color insert.

Style 5155 is an adult Pumpkin Witch costume set. The well-made costume consists of a dress constructed of a knit 94% polyester and 6% fabric. The dress has styling features, a well-made neck and waist and finished arm and bottom edges. The set also contains a witch hat. The costume is packaged in a plastic bag with a color insert. Style 5155H is the identical costume 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 all styles, the dress imparts the essential character of the set.

The applicable subheading for all the costume sets will be 6104.43.2010, 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, women’s. 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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