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NY L83040





March 30, 2005

CLA-2-61:RR:NC:TA:353 L83040

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010, 6104.43.2020

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

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

Dear Ms. Tsiavos:

In your letter dated February 16, 2005, received in this office March 18, 2005 you requested a classification ruling.

The submitted sample, style 5100, Adult Velour Vampiress Costume Set consists of a long dress with a detachable collar/choker. The long sleeve dress is composed of knit velour 100% polyester fabric. The garment has a square neckline with a ruffle, grommets with laces down the center and vinyl piping. The dress is well made with finished edges and styling. Style 5100H, Adult Vampiress Costume Set will be imported on a hanger.

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.

You state that the identical style and fabric content will also be imported in child’s size, styles 5923 and 5923H and plus size, styles 5768 and 5768H.

The applicable subheading for the Vampiress Costume Set, styles 5100, 5100H, Adult Size, 5768 and 5768H, plus size will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girl’sdressesknitted or crocheted: Dresses: Of synthetic fibers: Other: Women’s’." The rate of duty will be 16% ad valorem.

The applicable subheading for the Vampiress Costume Set, child size styles 5923 and 5923H will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girl’sdressesknitted or crocheted: Dresses: Of synthetic fibers: Other: Girls’." The rate of duty will be 16% ad valorem.

For China styles 5100, 5100H, 5923, 5923H, 5768, 5768H 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.

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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