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NY M87353





October 26, 2006

CLA-2-61:RR:NC:N3:353 M87353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010

Mr. Lane Fragomeli
Paper Magic Group
345 7th Ave., 6th Floor
New York, NY 10001

RE: The tariff classification of an adult costume from China.

Dear Mr. Fragomeli:

In your letter dated October 3, 2006, you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample, style 6801624 M, Sophisticated Witch Costume Set consists of a dress and a witch hat. The dress is made of knit 100% polyester velour fabric. The halter-style garment trimmed with piping at the neckline has a knit inset at the back, and embellishments with piping at the bust. The Sophisticated Witch Costume Set will also in styles 6801623 S and 6801625 L. The costume is well made with a finished neckline, 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 imparts the essential character of the set.

The applicable subheading for the Sophisticated Witch Costume Sets, styles 6801623 S, 6801624 M and 6801625 L 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.

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With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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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