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NY N023650




March 17, 2008

CLA-2-62:OT:RR:NC:N3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.43.0091

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 1, 2008, received in this office on February 22, 2008, on behalf of Smiff’s, you requested a classification ruling. The sample which you submitted is being returned as requested.

Style 30590 School Girl Kit, Plus Size Costume Set consists of a garment and a hair bow with attached comb made of woven 100% polyester fabric. The garment extends from under the bustine to the hip. The garment has an attached belt that ties at the back, lace- like trim at the top and at the bottom of the skirt and down the front of the garment with ribbon rosettes. There is a back closure with ribbon laces and metal grommets.

Style 30230 School Girl Kit, Plus size (1X), Pink Costume Set is identical to Style 30590 with the exception of the color.

The costume is well made with styling, sturdy seams, finished edges and lace-like trim.

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 garment imparts the essential character of the set.

The applicable subheading for Style 30590 School Girl Kit, Plus Size and Style 30230 School Girl Kit, Plus Size (1X), Pink Costume Sets will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits and swimwear; other garments: Other garments women’s or girls’: Of man-made fibers, Other." The duty rate will be 16% ad valorem. The textile category designation is 659.

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With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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