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NY L83042

April 5, 2005

CLA-2-62:RR:NC:TA:353 L83042


TARIFF NO.: 6204.43.4030

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

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

Dear Ms. Tsiavos:

In your letter dated February 16, 2005, received in this office March 18, 2005 you requested a classification ruling.

The submitted sample, style 5082, Bride of Satan Costume Set consists of a long dress, veiled headpiece with horns and a necklace with metal cross. The dress is composed of woven 100% polyester fabric. The garment has a center front panel, square neckline with a ruffle, long sleeves, several chains on the front bodice and a hoop sewn into the hem. The dress is well made finished seams, styling and embellishments.

Style 5082H will be imported on a hanger. Plus size style 5771 and style 5771H will also be imported on a hanger. You state that all above three styles identical in style and fabric content.

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 imparts the essential character of the set.

           The applicable subheading for styles 5082, 5082H, 5571 and 5571H will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . Dresses: Of synthetic fibers: Other: Other, Other: Women’s’.” The duty rate will be 16% ad valorem.   

For China style 5082, 5082H, 5771 and 5771H fall within textile category designation 636. 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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