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NY N003001




November 30, 2006

CLA-2-61:RR:NC:3:353 N003001

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010

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

RE: The tariff classification of a Costume from China.

Dear Mr. Fragomelli:

In your letter dated November 2, 2006, you requested a classification ruling. As requested, the sample will be returned to you.

The submitted sample, Item Number 6801607 (size medium) Zombie Prom Queen is an adult costume set. The well-made costume consists of a dress constructed of polyester fabric with ruffles made from nylon and polyester fabric that contains some metallized yarn. The essential character of the dress is imparted by the polyester fiber fabric portion. The well-made woven dress has styling features, a zipper closure and finished closure edge. The costume also features a woven polyester “ ghoul school prom queen” sash, a tiara and polyester arm covers. You will be importing the identical costume in Item Numbers 6801348 (size small) and 6801608 (size large), the only difference is the size range.

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 garment of all the styles imparts the essential character of the sets.

The applicable subheading for 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, 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/.

The dress falls 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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