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NY N003656




December 18, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010

Ms. Emily Huang
Handerson Handcraft Manufacturing Co.
11 F/6, No.2
Jian-Ba Road, Chung-Ho,
Taipei, Taiwan

RE: The tariff classification of costumes from China.

Dear Ms. Huang:

In your letter dated November 21, 2006, on behalf of Sears Holdings Global Sourcing Ltd., you requested a classification ruling.

You have submitted five samples. Style# W-1810-00 is an adult’s Corset Witch Costume Set. The well-made costume consists of a dress constructed of knit polyester fabric. The dress has styling features, a well-made neck, waist and seams and zipper back closure. The set also includes a witch hat, polyester knit sash and fabric choker with a hook and loop closure.

Style# W-1891-00 is an adult’s Enchanting Angel Costume Set. The well-made costume consists of a dress constructed of knit polyester fabric with an overskirt and a underskirt constructed of knit nylon fabric. The dress has styling features, a well-made neck, waist and finished edges. The set also includes wings and a halo.

Style# W-1908-00 is an adult’s Silver Witch Costume Set. The well-made costume consists of a dress constructed of knit polyester fabric. The dress also has a two layer front peplum constructed of knit nylon fabric. The dress has styling features, a well-made neck, waist and seams and zipper back closure. The set also includes a witch hat.

Style# W-1813-01 is an adult’s Purple Vampiress Costume Set. The well-made costume consists of a dress constructed of knit polyester fabric. The dress has styling features, a well-made neck, waist and seams and zipper back closure. The set also includes a fabric choker with a hook and loop closure.

Style# W-1786-01 is an adult’s Jeweled Witch Costume Set. The well-made costume consists of a dress constructed of knit polyester fabric. The dress has a well-made neck, seams and sewn on embellishment. The set also includes a witch hat.

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

The applicable subheading for Styles # W-1810-00 Corset Witch, #W-1891-00 Enchanting Angel, #W-1908-00 Silver Witch, #W1813-01 Purple Vampiress and #W-1786-01Jeweled Witch 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.

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/.

Style # W-1810-00 Corset Witch, #W-1891-00 Enchanting Angel, #W-1908-00 Silver Witch, #W1813-01 Purple Vampiress and #W-1786-01-03 Jeweled Witch dresses fall within textile category designation 636. Styles #W-1810-00 Corset Witch sash and choker and #W-1813-01 Purple Vampiress choker fall within textile category designation 659. 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.

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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