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NY N020695




January 3, 2008

CLA-2-61:OT:RR:NC:3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010

Ms. Christian Lee
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. Lee:

In your letter received in this office on December 10, 2007, on behalf of Sears Holdings Global Sourcing Ltd., you requested a classification ruling. As requested, the sample will be returned. .
The submitted samples are Style #s W-1810-01 Spicy Witch, W-2329-00 50’ Lady, W-2330-00 Cat Lady, W-1909-02 Gothic Devil and W-1910-01 Buccaneer Beauty costumes.

The Style# W-1810-01 Spicy Witch costume consists of a dress, witch hat and choker. The dress and hat are constructed of knit polyester fabric; the choker is constructed of woven polyester fabric. The well made off-the-shoulder-style dress features corset-like stays, a finished neck, sturdy seams and a zipper closure.

The Style# W-2329-00 50’ Lady costume consists of a dress and headband. The dress is constructed of knit polyester fabric; the headband is constructed of fabric covered with sequins and has an elastic back. The well made flapper-style dress has styling, a finished neck, sturdy seams and a zipper closure.

The Style# W-2330-00 Cat Lady costume consists of a dress and headband. The dress is constructed of knit polyester fabric; the headband is plastic covered with textile and has cat ears. The well made dress features a finished neck, sturdy waist and seams, zipper closure, and sewn-on feather edging, decorative piping and bows. Style# W-1909-02 Gothic Devil costume consists of a dress and headband. The dress is constructed of knit polyester fabric; the headband is plastic covered with textile and has devil horns. The well made dress features an appliqué running down the front, multiple layer skirt, a finished neck, sturdy seams, and hemmed and finished edges.

The Style# W-1910-01 Buccaneer Beauty costume consists of a dress and hat. The dress and pirate-style hat are constructed of knit polyester fabric. The well made dress features an appliqué running down the front, multiple layer skirt, a finished neck, sturdy waist and seams, and hemmed and finished edges.

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 these cases, the dress imparts the essential character of the set.

The applicable subheading for the Style #s W-1810-01 Spicy Witch, W-2329-00 50’ Lady, W-2330-00 Cat Lady, W-1909-02 Gothic Devil and W-1910-01 Buccaneer Beauty costume sets will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women's or girls' suits, ensemblesdresses, skirts, divided skirts, trousersknitted 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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