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NY L81653

January 31, 2005

CLA-2-61:RR:NC:3:353 L81653


TARIFF NO.: 6114.30.3070

Ms. Emily Huang
Handerson Handicraft Mfg., Co.
11F/6, No.2, Jian-Ba Rd., Chung-Ho
Taipei, Taiwan

RE: The tariff classification of adult costumes from Taiwan.

Dear Ms. Huang:

In your letter dated November 24, 2004 received in this office on January 4, 2005, on behalf of Kmart Co., you requested a tariff classification ruling.

Five samples were submitted with your request. Style M0948-00, Dracula Costume Set consists of knit man-made fiber cape that you describe as a robe and a top hat. The long cape with a full front opening has an attached smaller cape with a hook and loop closure. The garment is well made, has styling features, finished neck and edges and sewn-on embellishments.

Style M-0958-00, Vampire King Costume Set consists of a long garment composed of knit man-made fiber fabric and neckband. The long garment has a sash tie and full front opening, with ruffles at the front and long sleeves. The long garment is well made, has styling features and a finished neckline and edges.

Style M-1016-00, Tavern Keeper Costume Set consists of shirt, vest and pants composed of knit man-made fiber fabric. The vest is well made with styling features and finished edges and metal grommets. The shirt and pants are flimsy with only over-lock stitching. The essential character of the costume is the vest.

Style M-1018-00, Deluxe Wizard Costume Set consists of an over garment, robe and hat made of knit man made fiber fabric. The well made over garment has a faux fur collar and cuffs. It has styling features and finished neck and edges. The robe is made flimsy without any hemming. The essential character of the costume is the over garment.

Style M-1091-00, Grace King consists of a robe and hat made of knit man-made fiber fabric. The well-made robe has styling features and finished neck and edges and sewn-on embellishments. It is designed with long sleeves, collar and ribbon down the front of the garment.

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 cape for the Dracular Costume, style M-0948-00, the robe, for the Vampire King Costume, style M-0958-00, the vest for the Tavern Keeper Costume, style M-1018-00, the over garment (robe) for the Deluxe Wizard, style M-1018-00 and the robe for the Grace King, style M1019-00 imparts the essential character of the set.

The applicable subheading for Styles M-0948-00, Dracula, Vampire King Tavern Keeper Deluxe Wizard and Grace King Costume Sets will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’.” The rate of duty will be 14.9% ad valorem.

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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