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NY M82885

May 12, 2006

CLA-2-61:RR:NC:N3:353 M82885


TARIFF NO.: 6104.43.2010, 6104.43.2020

Ms. Diara J. Perry
Pony Express Creations Inc.
9350 Trade Place, Suite C
San Diego, CA 92126

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

Dear Ms. Perry:

In your letter dated April 12, 2006 you requested a classification ruling. The sample will be returned to you as requested.

Two samples were submitted with your request.

Style 400171, Narnia White Witch Adult Costume Set consists of a dress and crown. The dress is made of knit 100% polyester fabric with an overlay of lace. The long dress has short sleeves and a faux fur collar with a zipper closure at the back.

Style 410017, Narnia Susan Child Costume consists of a long dress and cape. The dress and cape are made of knit 100% polyester fabric. The dress has long sleeves, an overlay down the front and a button closure at the back. The cape is hemmed all around and has a hook and loop closure.

Styles 400171 and 410017 are well made with turned hems, finished necklines, multiply layers 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 Narnia White Witch Adult Costume imparts the essential character of the set.

The Narina Susan Child Costume consists of two or more garments. Note 13 of Section XI, of the HTSUS, 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.

           The applicable subheading for the Narnia White Witch Costume Set, style 400171 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), 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 for China is 636.

The applicable subheading for the Narnia Susan Costume, style 410017 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’dressesknitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’." The general rate of duty will be 16% ad valorem. The textile category designation for China 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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