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NY N003989




December 29, 2006

CLA-2-62:RR:NC:N3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.43.4030

Ms. Emily Huang
Handerson Handicraft Mfg. Co.
11F/6, No.2, Jian-BA Road, Chung-Ho
Taipei, Taiwan

RE: The tariff classification of adult costumes from Taiwan and China.

Dear Ms. Huang:

In your letter dated November 22, 2006, on behalf of Sears Holdings Global Sourcing Ltd., you requested a classification ruling. The samples will be returned to you.

Two samples were submitted with your request.

Style W-1917-00, Deluxe Pirate Beauty Costume Set consists of a dress and choker. The dress is made of 80% woven and 20% knit polyester fabric. The long dress has a hoop at the bottom, long sleeves with ruffles, trim down the front, ruffled neckline and a zipper at the back. The essential character of the dress is imparted by the woven fabric, which covers over 60% of the surface area.

The costume is well made with finished edges, 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 style W-1917-00, Deluxe Pirate Beauty Costume Set will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of synthetic fibers: Other: Other: Other: Women’s." The rate of duty 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With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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.

Your inquiry does not provide enough information for us to give a classification ruling on style M-1317-00, Tavern Keeper Costume, the following information regarding the costume vest must be submitted:

1- Please provide full manufacturing specifications on the textile fabric. 2- Is the fabric a warp or weft knit?
3- Were any finishing processes performed on this fabric (i.e. calendaring, hot rolling, brushing, etc? Specifically, what finishing process was used to create the textured appearance of the outer surface of the fabric? 4- Is the fabric merely brushed or is it of pile construction? 5- Is this fabric coated with any substance (i.e. plastic, rubber, flock, etc)? If there is a coating, please identify the coating material.

When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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