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NY L81644

January 31, 2005

CLA-2-62:RR:NC:3:353 L81644


TARIFF NO.: 6211.43.0091

Ms. Annalee C. McKay
Mario Chiodo Studios
1919 Peralta Street
Oakland, CA 94607

RE: The tariff classification of costume sets from China.

Dear Ms. McKay:

In your letter dated December 16, 2004 you requested a classification ruling. A sample was submitted of Style 5155001 Club 10/31 Devil Accessory Kit; Catalogue images of the three remaining costume sets were furnished. All are adult costumes. As requested, the sample will be returned.

The submitted sample, Style 5155001 Club 10/31 Devil Accessory Kit; consists of a corset-style garment, wings that can be attached to the garment by means of hook and loop tape, and a devil horn headpiece. The corset-style garment is constructed of woven 100% polyester fabric, the wings are of knit mesh and the horns are of fabric and feathers. The remaining three costumes, Styles 5155000 Club 10/31 Angel Accessory Kit, 5155002 Club 10/31 Bat Accessory Kit and 5155003 Club 10/31 Fairy Accessory Kit consist of a corset-style garment and wings identical to Style 5155001 except for color. Style 5155000 Angel features a feather halo, 5155002 features textile bat ears and 5155003 features a textile floral headpiece.

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, for all styles, the corset-style garment imparts the essential character of the set.

The applicable subheading for Styles 5155000, 5155001, 5155002 and 5155003 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, women’s or girls’: Of man-made fibers, Other. The duty rate will be 16% ad valorem.

Styles 5155000, 5155001, 5155002 and 5155003 fall within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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.


Robert B. Swierupski

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