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NY L89604

January 31, 2006

CLA-2-61:RR:NC:N3:353 L89604


TARIFF NO.: 6211.42.0081, 6104.43.2010

Mr./Ms. Lane Fragomeli
Paper Magic Group
345 Seventh Ave., 6th Fl.
New York, NY 10001

RE: The tariff classification of adult costumes from China.

Dear Mr./Ms. Fragomeli:

In your letter dated December 13, 2005 you requested a classification ruling. The samples will be returned to you as requested.

Two samples were submitted with your request.

Item 6808795-581-582, Comrade Costume Set consists of a coat-like garment and a cap style hat. The garment is made of woven 90% broadcloth cotton fabric/10% vinyl material and the hat is woven 100%cotton broadcloth fabric. The fitted coat-like garment has long sleeves, large collar, grommets down the sleeves waist, wrists, at the sides and on the large pocket. The garment has a large two snap closure at the waist that closes right over left. The coat-like garment does not protect from the elements. The Comrade Costume Set will be imported in adult sizes, Small 6808561, Medium 6808562 and Large 6808563.

Item 6808561-62-63, Palace Guard Costume Set consists of a dress, vinyl belt and hat. The dress is made of knit 100% polyester fabric. The military style, short dress has long sleeves, mandarin collar and trim at the neck and wrists. The Palace Guard Costume Set will be imported in adult sizes, Small 6808561, Medium 6808562 and Large 6808563.

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 coat-like garment for the Comrade Costume Set, item 6808795-581-582 and the dress for the Palace Guard Costume Set, item 6808561-62-63 impart the essential character of the set.

Chapter 62, Note 8 states that "Garments of Chapter 62 designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as a women's or girls'.

 The applicable subheading for item6808795-581-582, Comrade Costume Set will be 6211.42.0081, 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 cotton: other. The rate of duty will be 8.1% ad valorem. The textile category designation is 359.

The applicable subheading for the Palace Guard Costume Set, item 6808561-62-63 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Woman’s or girls’ suits, ensembles, suit-type jackets, blazers, Dresses, . . . knitted or crocheted: dresses: Of synthetic fibers: Other, Women’s.” The duty rate will be 16% ad valorem. The textile category designation is 636.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item.

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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