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NY N004142




January 3, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010

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 China.

Dear Ms. Huang:

In your letter dated November 28, 2006, on behalf of Sears Holdings Global Sourcing Ltd., you requested a classification ruling. The samples will be returned to you.

Three samples were submitted with your request.

Style M-0104-05, Monk Costume Set consists of long robe (dress) with a separate hood, belt and necklace. The robe (dress) is made of knit 100% polyester fabric. The garment has long sleeves and a tie closure at the back.

Style M-1019-00, Royal King costume Set consists of a robe (dress) and hat with feather. The long robe (dress) is made of knit polyester velour fabric. The garment has a large trimmed collar, ribbon trim down the front and a hook and loop closure at the back.

Style W-1562-02, Pink Witch Costume Set consists of a dress, small cape and hat. The short sleeveless dress is made of knit polyester fabric. The garment has a net overlay skirt with tattered bottom and a tie at the back. The small cape only covers the shoulders.

All of the above costumes are well made with finished necklines, 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 for style M-0104-00, Monk Costume, style M-1019-00, Royal King Costume and style W-1562-02, Pink Witch Costume imparts the essential character of the set.

  The applicable subheading for style M-0104-05, Monk, style M-1019-00, Royal King and W-1562-02, Pink Witch Costume Sets 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, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear); knitted or crocheted: Dresses: Of synthetic fibers, Other, Women’s." The rate of duty will be 16% ad valorem. The textile category designation is 642.      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.

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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