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NY N023648




March 17, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010

Ms. Helena Cooper
Original Concepts Inc.
701 E. 3rd St., Suite 130
Los Angeles, CA 90013

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

Dear Ms. Cooper:

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 a color insert.

Styles 102114 and 102114H Touchdown Tease costume Set consists of dress, knee length socks and elasticized belt. The dress is made of knit 95% polyester/5% spandex fabric. The short dress has short sleeves, a V neckline and ribbon laces with metal grommets on the skirt. The dress has mesh inserts at the sides and top. The socks are made of knit 90% acrylic and 10% spandex.

Styles 102114 and 102115H Touchdown Tease Plus Costume Set is identical to Styles 102114 and 102114H with the exception of the size.

The costume is well made with styling, finished neck and edges and sewn on 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 Styles102114, 102114H Touchdown Tease Costume Set and Styles 102115 and 102115H touchdown Tease Plus Size Costume Set 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: Women’s." The rate of duty will be 16% ad valorem. The textile category is 636.

Even though the socks are included as a constituent part of the set for classification purposes, they still fall within textile category 632. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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.

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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