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NY N018058




October 19, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020, 6104.43.2010

Ms. Irene Tsiavos
Fun World
80 Voice Rd,
Carle Place, NY 10119

RE: The tariff classification of a costume from China, Taiwan, India and Vietnam.

Dear Ms. Tsiavos:

In your letter dated September 26, 2007, you requested a classification ruling. The samples which you submitted are being returned as requested.

The Copper Star Witch Costume Set will be imported as follows:

Items 119131 & 119131H – Copper Star Toddler Witch Costume Set Items 119132 & 119132H – Copper Star Child Witch Costume Set Items 119134 & 119134H – Copper Adult Witch Costume Set

The style with the letter “H” will be packaged with a hanger and color insert.

The Copper star Witch Costume Set consists of a dress and a witch hat. The dress is made of knit 100% polyester fabric. The top of the dress is made of knit velour fabric and the bottom is a multi layer skirt. The top of the dress is halter-style with a lace trimmed neckline and ribbon laces. The bottom of the dress has a top layer of netting with star embellishments scattered over the skirt and the woven bottom layer is trimmed with lace.

The costume is well made with a finished neckline and styling.

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 Copper Star Toddler Costume Set, Items 119131, 119131H and the Copper Star Child Costume Set, Items 119132 and 119132H will be 6104.43.2020, 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, Girls'." The rate of duty will be 16% ad valorem. The textile category designation is 636.

         The applicable subheading for Items Copper Star Adult Witch Costume Set, Items119134 and 119134H, 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 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. 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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