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NY M81592





March 24, 2006

CLA-2-61:RR:NC:3:353 M81592

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010; 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 February 22, 2006, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted samples, style 1585 is a toddler size Blue Maiden Princess Costume Set. The well-made costume consists of a dress constructed of 100% polyester knit fabric. The dress has styling features, a well-made neck, well-made waist and seams, finished arm, bottom hem and collar edges and sewn on embellishments. The set also contains a 100% polyester knit crown headpiece. The costume is packaged in a plastic bag with a color insert. Style 1585H is the identical costume packaged on a hanger with a color insert.

Style 5138 is an adult size Blue Maiden Princess Costume Set. The well-made costume consists of a dress constructed of 100% polyester knit fabric. The dress has styling features, a well-made neck, well-made waist and seams, finished arm, bottom hem and collar edges and sewn on embellishments. The set also contains a 100% polyester knit crown headpiece. The costume is packaged in a plastic bag with a color insert. Style 5138H is the identical costume packaged on a hanger with a color insert.

Style 5776 is an adult plus size Blue Maiden Princess Costume Set. The well-made costume consists of a dress constructed of 100% polyester knit fabric. The dress has styling features, a well-made neck, well-made waist and seams, finished arm, bottom hem and collar edges and sewn on embellishments. The set also contains a 100% polyester knit crown headpiece. The costume is packaged in a plastic bag with a color insert. Style 5776H is the identical costume packaged on a hanger with a color insert.

Style 5967 is a child’s size Blue Maiden Princess Costume Set. The well-made costume consists of a dress constructed of 100% polyester knit fabric. The dress has styling features, a well-made neck, well-made waist and seams, finished arm, bottom hem and collar edges and sewn on embellishments. The set also contains a 100% polyester knit crown headpiece. The costume is packaged in a plastic bag with a color insert. Style 5967H 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 all styles, the dresses impart the essential character of the sets.

The applicable subheading for styles 5138, 5138H, 5776 and 5776H will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), 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.

The applicable subheading for styles 1585, 1585H, 5967 and 5967H will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), 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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