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NY L88500




November 17, 2005

CLA-2-353:RR:NC:N3:353 L88500

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010, 6211.43.0091, 6505.90.8090, 9505.90.6000

Mr. Eric Ehrens
Somerbond Ltd.
C/0 Eric Ehrens Co., Inc.
4 Park Ave., Suite 17E
New York, NY 1006

RE: The tariff classification of adult wear from China.

Dear Mr. Ehrens:

In your letter dated October 19, 2005 you requested a classification ruling. The samples will be returned to you as requested.

Two samples were submitted with your request.

Style F01000182, Ladies Mistress Spank Outfit consists of a dress, cape, hat and plastic ruler. The short halter style dress is made of knit 100% polyester fabric. The garment has a full front zipper closure, a hook and loop closure at the neck and garters at the bottom. The thigh length cape is made of woven 100% polyester fabric and has a front tie closure. The graduation style cap is made of woven 100% polyester fabric.

Style F01000183, Ladies She Devil Outfit consists of a dress, short capelet/shawl and horns. The dress, capelet and horns are made of knit 100% polyester fabric. The short halter style dress has a full-length zipper in the back and laces in the front. The short cape does not touch the elbows or waist and has a tie closure in the front.

The Ladies Mistress Spank Outfit style F01000182 consists of two or more garments. Note 13 of Section XI, of the HTSUSA, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles that may be packaged with the garments must also be classified separately.

Regarding style F0100083, 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 the dress of the Ladies Mistress Spank and The Ladies She Devil will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’blazers, dresses, skirtsknitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s.” The duty rate will be 16% ad valorem. The textile category designation is 636.

 The applicable subheading for the cape, Ladies Mistress Spank will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits and swimwear, other garments: other garments, women’s or girls’: Of man-made fibers, Other.” The duty rate will be 16% ad valorem. The textile category designation is 659.

The applicable subheading for the Ladies Mistress Spank hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for provides for “Hats and headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed . . .Other: Of man-made fibers: other: Not in part of braid, Other: Other: Other.” The duty rate will be18.7 cents per kg. + 6.8% ad valorem. The textile category is 659.

 The applicable subheading for the Ladies Mistress Spank ruler will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Festive, carnival or other entertainment articlesOther: Other." The duty rate will be Free.

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.

Sincerely,

Robert B. Swierupski
Director,

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