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NY L89842

January 31, 2006

CLA-2-61:RR:NC:3:353 L89842


TARIFF NO.: 6113.00.9086; 6104.43.2010

Mr. Lane Fragomeli
Paper Magic Group
345 Seventh Avenue
6th Floor
New York, NY 10001

RE: The tariff classification of costumes from China.

Dear Mr. Fragomelli:

In your letter dated January 3, 2006, you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted two samples. Style 6807879 (size small) Taxi Dancer Costume set is a top and a skirt constructed of knit man-made fiber coated with compact polyurethane. The set also contains a matching hat. The costume is also imported as styles 6807881 (size medium) and 6807882 (size large).

Style 6808639 (size small) Very Witchy Witch is an adult’s costume set. The well-made costume consists of a dress constructed of a knit polyester fabric. The dress has styling features, a well-made neck and waist, a front zipper closure, finished edges and sewn on embellishments. The set also contains a witch hat. The costume is also imported as styles 6808640 (size medium) and 6808641 (size large).

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 the case of styles 6808639, 6808640 and 6808641, the dress imparts the essential character of the set.

The applicable subheading for styles 6807879, 6807881 and 6807882 will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTS), which provides for provides for garments made up or knitted or crocheted fabrics of heading 5903, 5906 or 5907: other, other: women’s or girls’. The duty rate will be 7.1 percent ad valorem.

The applicable subheading for styles 6808639, 6808640 and 6808641 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for provides for women’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 percent ad valorem.

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/.

Styles 6807879, 6807881 and 6807882 Taxi Dancer fall within textile category designation 659. Styles 6808639, 6808640 and 6808641 Very Witchy Witch 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.

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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