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NY N007182




March 16, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070, 6104.43.2020

Ms. Annalee C. Mc Kay
Mario Chiodo Studios
1919 Peralta St.
Oakland, CA 94607

RE: The tariff classification of adult costumes from China.

Dear Ms. Mc Kay:

In your letter dated February 6, 2007, received in this office February 21, 2007, you requested a classification ruling. The samples will be returned to you as requested.

Two samples were submitted with your request.

Style 5147070-072, Nightmare: The Eternal Seductress Costume Set consists of a dress and upper body garment. The dress and upper body garment are made of knit polyester fabric. The upper body garment has long sleeves, a large embossed fabric collar trimmed with piping, and embossed fabric down the front with buttons and chain. The dress has a flimsy neck, waist, seams and edges. The upper body garment is well made with styling and embellishments and imparts the essential character of the costume.

Style 5147076-078 Nightmare: The Devil’s Mistress Costume Set consists of a long dress and a horn headpiece. The dress is made of knit polyester fabric. The long garment has a neckline and bottom of cotton lace and shirring down the front. The dress is well made with a finished 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 upper body garment for The Eternal Seductress and the dress for The Devil’s Mistress Costume imparts the essential character of the set.

 The applicable tariff classification for Nightmare: The Eternal Seductress Costume Set, style 5147070-072 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The general rate of duty will be 14.9% ad valorem. The textile category designation is 659.

 The applicable subheading for Nightmare: The Devil’s Mistress Costume Set, style 5147076-078 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’dressesknitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’." The duty rate will be 16.1% ad valorem. The textile category 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.

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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