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NY N015806




September 11, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020, 6104.53.2010, 6117.80.9540, 9505.90.6000

Mr. Lane Fragomeli
Paper Magic Group
345 7th Avenue, 6th Floor
New York, NY 10001

RE: The tariff classification of an adult costume from China.

Dear Mr. Fragomeli:

In your letter dated August 1, 2007, received in this office, August 15, 2007, you requested a classification ruling. The samples which you submitted are being returned as requested.

The submitted sample, “In Goth We Trust” Vampire Woman Costume will be imported as:

Item 6808139, S (4-6)
Item 6808140, M (8-10)
Item 6808141, L (12-14)

The “In Goth We Trust” Vampire Woman Costume consists of a top, skirt, arm warmers and textile PVC coated bat wings. The top is made of knit 100% polyester coated fabric with a net over lay. The back is made of knit polyester fabric. The garment resembles a corset top however there is not enough support for it to be used as such. The top has ribbon laces at the front, a zipper at the back and straps with metal grommets and hook and eye closures. The car wash-style skirt is made of knit 100% polyester fabric. The garment has ribbon laces at the front with metal grommets, tunneled elastic waistband, pocket at the back and grommets and metal ‘D” rings at the sides. The arm warmers extend from elbow to hand with an overlay of netting.

The “In Goth We Trust” Vampire Woman Costume is well made with finished edges, finished waist styling and embellishments.

The applicable subheading for the, “In Goth We Trust” Vampire Woman Costume top, Items 6808139, 6808140 and 6808141will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’" The duty rate will be 28.2% ad valorem. The textile category designation is 639.

      The applicable subheading for the “In Goth We Trust” Vampire Woman Costume skirt, Items 6808139, 6808140 and 6808141 will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for " Women’s or girls’dresses, skirts, divided skirtsknitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Women’s." The duty rate will be 16% ad valorem. The textile category is 642.

The applicable subheading for the “In Goth We Trust” Vampire Woman Costume arm warmers, Items 6808139, 6808140 and 6808141 will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crochetedOther accessories: Other, Of man-made fibers: Other." The duty rate will be 14.6% ad valorem. The textile category designation is 659.

      The applicable subheading for the wings will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Festive, carnival or other entertainment articlesparts and accessories thereof: Other: Other. The rate of duty will be Free.

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. 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. Information can also be found at the FTC website www.ftc.gov (click on "Consumer Protection,” “Business Information,” “Clothing & Textiles,” “Threading Your Way Through the Labeling Requirements”).

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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