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NY N007788





March 7, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.43.4030, 6204.43.4040

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

RE: The tariff classification of costumes from China and Taiwan. Correction to Ruling Number N006484

Dear Ms. Tsuavos:

This replaces Ruling Number N006484, dated February 21, 2007, which contained a typographical error in the style number. A complete corrected ruling follows.

The submitted sample, style 5088, Adult Sassy Victorian Vampiress Costume Set consists of a dress and separate collar. The dress front top portion consists of an inset of a large polyester woven fabric in the middle and a knit velour polyester fabric on each side. The skirt is made of woven polyester fabric. The garment has long mutton style sleeves trimmed with a ruffle and the same ruffle trims the neckline and hem.

Neither the woven nor the knit portions, impart the essential character of the dress. Following General Rule of Interpretation (GRI) 3 (c), it will be classified under the heading which occurs last in numerical order in the HTS.

The costume will also be imported on a hanger style 5088H and styles 5966 and 5966H, Child Sassy Victorian Vampiress Costume Set.

The costume is well made with a finished neckline, edges, 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 Adult Sassy Victorian Vampiress Costume Set, styles 5088 and 5088H 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.

The applicable subheading for the Child Sassy Victorian Vampiress Costume Set, styles 5966 and 5966H will be 6204.43.4040, Harmonized Tariff schedule of the United States (HTS), which provides for "Women’s or girls’dresses(other than swimwear): Dresses: Of synthetic fibers: Other: Other, Other: Girls’". 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.

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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