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NY L85050

June 15, 2005

CLA-2-61:RR:NC:TA:353 L85050


TARIFF NO.: 6113.00.1012, 6204.43.4040

Ms. Bonnie Kerr- Gagnon
Pony Express Creations, Inc.
9350 Trade Pl., Ste. C
San Diego, CA 9212-66334

RE: The tariff classification of costumes from China, Hong Kong or Vietnam.

Dear Ms. Gagnon:

In your letter dated May 18,2005 you requested a classification ruling.

Style 300612, Keggerman Costume Set consists of a keg-like garment with a hose and funnel attached, and a beer bong. The keg-like garment is composed of knit polyester fabric coated on the outer surface with a PVC plastic material that completely obscures the underlying fabric. The keg-like garment has two straps to facilitate wearing the garment.

Style 350324, Renaissance Princess Costume Set consists of a long dress and a head wreath. You state that the dress is composed of knit fabric, however examination revealed that the dress is composed of woven polyester fabric. The long dress has long net sleeves with ribbon bows, an overlay of net on the bodice, a ruffled elasticized neckline and an elasticized waist.

Both costumes are well made with finished necklines, waist and hem and the dress has sewn-on embellishments.

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 keg-like garment of the Keggerman Costume and the dress of the Renaissance Princess Costume impart the essential character of the sets.

The applicable subheading for the Keggerman Costume Set will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), which provides for "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coatedplastics material which completely obscures the underlying fabric, Other." The duty rate will be 3.8% ad valorem.

The applicable subheading for Renaissance Princess Costume Set will be 6204.43.4040, 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), Dresses: Of synthetic fibers: Other, Girls’." The duty rate will be 16% ad valorem. The textile category designation is 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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