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NY N023645




March 13, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3053

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

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

Dear Ms. Tsiavos:

In your letter dated February 18, 2008 you requested a classification ruling. The samples which you submitted are being returned as requested.

“H” items are the same costume packaged on a hanger with color insert.

Style 7581 and 7581H Hef Holiday Smoking Jacket Costume Set consists of men’s smoking jacket, Santa Claus Hat and pipe with pipe pouch. The smoking jacket is made of knit 95% polyester/5% spandex velour fabric with a woven polyester lining. The long sleeve garment is hip length with a full front opening, woven fabric sash and features a faux fur tuxedo front and cuffs, two breast pockets and two patch hip pockets.

Style 7582 and 7582H Hef Holiday Smoking Jacket Plus Size Costume Set is identical to Style 7581 with the exception of the size.

The above costumes are well made with styling, sewn-in lining, pockets and finished neck and 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 this case, the smoking jacket imparts the essential character of the set.

The applicable subheading for the Styles 7581 and 7581H Hef Holiday Smoking Jacket Costume Set and Styles 7582 and 7582H Hef Holiday Smoking Jacket Plus Size Costume Set will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sweatersknitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Men’s or boys’." The rate of duty will be 32% ad valorem. The textile category designation is 638.

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With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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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