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NY M86308




September 29, 2006

CLA-2-61:RR:NC:N3:353 M86308

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010, 6110.30.3053

Ms. Darla J. Perry
Pony Express Creations, Inc.
9350 Trade Place, Suite C
San Diego, CA 92126

RE: The tariff classification of adult costumes from China/Hong Kong/Vietnam.

Dear Ms. Perry:

In your letter dated August 23, 2006 you requested a classification ruling. The samples will be returned to you as requested.

Two costumes were submitted with your request.

Style 400195, Wicked Fairy Costume Set consists of a dress and wings. The dress is made of knit polyester fabric. The short dress has a finished trimmed neckline, a lace closure at the back and embellishments at the shoulders and bottom.

Style 400216, Hugh’s Smoking Jacket Set consists of a smoking jacket and a pipe. The smoking jacket is made of knit polyester fabric with a woven fabric lining. The garment has long sleeves with cuffs, patch pockets, a tuxedo front opening and a self-fabric sash.

The above costumes are well made with finished necklines, seams, styling and embellishments.

General Rule of Interpretation (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 the Wicked Fairy Costume and the smoking jacket for the Hugh’s Smoking Jacket Costume impart the essential character of the set.

The applicable subheading for the Wicked Fairy Costume Set, style 400195 Costume Sets will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’blazers, dresses, skirtsknitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s. The duty rate will be 16% ad valorem. The textile category designation is 636.

  The applicable subheading for the Hugh’s Smoking Jacket Costume Set, style 400216, will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sweatersknitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Men’s or boys’.” The rate of duty will be 32% ad valorem. The textile category designation is 638.

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/.

With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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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