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NY L81816

January 24, 2005

CLA-2-61:RR:NC:3:353 L81816


TARIFF NO.: 6104.43.2020, 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 costumes from China.

Dear Ms. Huang:

In your letter dated November 25, 2004 received in this office on December 30, 2004, on behalf of Kmart Co., you requested a classification ruling.

Five samples of adult costumes were submitted with your request. Style W-0831-00 Devil Costume Set consists of a dress and horn headband. The dress is composed of knit 60% polyester/40% nylon fabric. The garment is well made and has styling features. It has long cob wet net sleeves and a cobweb net tattered bottom.

Style W-0928-0 Riding Hood Costume Set consists of a knit 100% polyester dress and hooded cape. The sleeveless dress has styling, a well-made waist and sewn-on embellishments. It has a ruffled hem and is shirred at the bust line. The cape is flimsy without any hemming or styling.

Style W-1234-00 Waitress Costume Set consists of a knit man-made fiber dress, bow tie, waist apron and headpiece. The dress is well made with styling features, a well-made neck and waistline and sewn-on embellishments. It has a ruffle on the sleeves neckline and bottom.

W-1244-00, Groovy Pirate Lady Costume Set consists of a knit 100% polyester dress, sash and headpiece. The dress is well made with styling and a well-made waist. The dress has a tattered hem and long sleeves with tattering at the wrists.

Style W-1257-00, Gold Spider Cape is composed of knit man-made fiber fabric. The cape is well made with styling features and a finished neckline and edges. It has a large collar with point at the ends and a tie at the front.

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 of the Devil Costume Style W-0831-00, Riding Hood Style W-0928-00, Waitress W-1243-00 and Groovy Pirate Lady, Style W-1244-00 imparts the essential character of the set.

The applicable subheading for Styles W-0831-00, W-0928-01, W-1243-00 and W-1244-00 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), 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: Other, Girls'.” The rate of duty will be 16% ad valorem. The textile category designation is 636.

The applicable subheading for the Gold Spider Cape, style W-1257-00 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. The textile category designation is 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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