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NY L89885

February 1, 2006

CLA-2-61:RR:NC:N3:353 L89885


TARIFF NO.: 6104.43.2010

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

RE: The tariff classification of adult costumes from China.

Dear Mr./ Ms. Fragomeli:

In your letter dated December 14, 2006 you requested a classification ruling. The samples will be returned to you as requested.

Two samples were submitted with your request.

Item 6808570, Adult Small Witchy Witch Costume Set consists of a dress and a witch a hat. The long dress is made of knit 100% polyester fabric. The garment has long sleeves, a mandarin collar, peplum and a front zipper closure with buttons.

The Witchy Witch will also be imported in adult sizes, Medium 6808571 and Large 6808572.

The Adult Small Pinhead Costume Set consists of a dress and gloves made of knit 100%polyester fabric spotted with plastic material. The long dress has long sleeves, a stand-up collar and a back zipper closure.

Item 6808785, Pinhead Costume Set will also be imported in Adult sizes Medium 6808684, Large 6808684 and Plus 6808776-LLUG.

Both costumes are well made with finished necklines and 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 dress for the Witchy Witch and Pinhead Costumes imparts the essential character of the set.

  The applicable subheading for the Item 6808570-71-72, Witchy Witch Costume Set and Item 6808785, 6808684-6808685 and 6808776-LLG, Pinhead Costume Set 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.

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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