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NY M80422




March 9, 2006

CLA-2-61:RR:NC:N3:353 M80422

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010

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

RE: The tariff classification of a costume set from China and Taiwan.

Dear Ms. Tsiavos:

In your letter dated February 15, 2006 you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample, style 1089, Adult Birthday Stripper Costume Set consists of a dress and textile tiara. The dress is made of knit polyester fabric with long sleeves. The garment resembles a naked fat lady, with red sequin pasties on her breasts, jumping out of a 2-tier birthday cake lit with candles.

Style 1089H will also be imported made of the same fabric but on a hanger.

The costume is well made with finished seams, hoop skirt 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 imparts the essential character of the set.

  The applicable subheading for the Adult Birthday Stripper Costume Set, style 1089 and 1089H will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear); knitted or crocheted: Dresses: Of synthetic fibers, Other, Women’s.” The rate of duty will be 16% ad valorem. The textile category designation is 642.

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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