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NY N023651




March 20, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070

Ms. Irene Tsiavos
Fun World
80 Voice Rd.
Carle Place, NY 11514

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

Dear Tsiavos:

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

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

Styles 102364 and 102364H Racy Racer Costume Set consists of a bodyshirt-like garment, cap and belt. The bodyshirt-like garment is made of knit 90% polyester/10% spandex fabric. It is a short one-piece garment made of piece construction with no leg coverage and is loose fitting at the legs with capped leg openings. The garment has long sleeves, mock turtle neck collar and full front invisible zipper closure. There is the Playboy logo on each side at the front.

Styles 102365 and 10265H Racy Racer Plus Size Costume Set is identical to Styles 102364 with the exception of the size.

The costume is well made with styling, sturdy seams, finished neck and edges and a zipper closure.

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 bodyshirt-like garment imparts the essential character of the set.

     The applicable subheading for Styles 102364 and 102364H Racy Racer and Styles 102365 and 102365H Racy Racer Plus Size Costume Sets will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The duty rate will be 14.9% 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With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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.

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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