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NY M84019




June 21, 2006

CLA-2-M84019:RR:NC:N3:353 M84019

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020, 6104.43.2010, 6211.43.0091

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

RE: The tariff classification of unisex costumes from China.

Dear Ms. Perry:

In your letter dated May 30, 2006, you requested a classification ruling. The samples will be returned to you as requested.

Four samples were submitted with your request.

Style 350408, Child Spider Witch Costume Set consists of a dress and witch hat. The dress is made of a knit 80% polyester/20% spandex fabric. The top portion of the dress is made of knit fabric and the bottom is a multi-layered skirt of net and woven fabric. The dress has long sheer sleeves, embellishments down the front and a hook and loop closure at the back. The top portion of the dress imparts the essential character of the dress.

Style 300752, Adult Devious Devil Costume Set consists of a dress, wings, headband and gauntlets. The dress is made of knit 80% polyester/20% spandex fabric. It is a halter-top design and elastic shirring over the entire dress.

Style 400170, Adult Davey Jones Costume consists of an outer garment, pants, knee covers, hat, glove, claws and mask. The outer garment is made of woven 100% polyester fabric. The garment resembles a pirate’s garment with attached inset resembling a shirt. The long sleeve garment is made of woven polyester fabric and a knit inset at the front. The garment has a hook and loop closure at the back. The flimsy long pants are made of knit polyester fabric and have an elasticized waistband. The knee covers are made of knit polyester fabric and the pirate’s hat is made of polyester needlepoint felt fabric. The glove is made of knit polyester fabrics without forchettes and the claw is made of knit fabric with a PVC coating that does not obscure the underlying fabric.

Style 410025, Child’ Davey Jones Costume is identical to that of the Adult Davey Jones Costume, style 400170

General Rule of Interpretation (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 Child Spider Witch Costume Set, style 350408 and the Adult Devil Costume Set, style 300752 for the Davey Jones Costume Set, styles 400170 and 410025, the outer garment imparts the essential character of the set.

The applicable subheading for the Child Spider Witch Costume Set, style 350408 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear); knitted or crocheted, Dresses, Of synthetic fibers, Other, Girls'." The rate of duty will be 16% ad valorem. The textile category designation is 642.

The applicable subheading for the Adult Devious Devil Costume Set, style 300752 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), 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 Adult Davey Jones Costume Set, style 400170 and the Child Davey Jones Costume Set, style 410025 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, women's or girls' (con.): Of man-made fibers...Other". The rate of duty will be 16% ad valorem. The textile category designation is 659.

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.

Sincerely,

Robert B. Swierupski
Director,

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