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NY M84809

July 28, 2006

CLA-2-62:RR:NC:3:353 M84809


TARIFF NO.: 6204.42.3050

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

RE: The tariff classification of a costume from China, Hong Kong and Vietnam.

Dear Ms. Perry:

In your letter dated June 21, 2006, you requested a classification ruling. As requested, the samples will be returned to you.

The submitted sample is an adult Style 400213 Sexy Scholar costume consisting of a dress, tie with collar, hair ribbons and knee-high stockings (sample not available).

The well-made dress is constructed of an upper portion of woven 90% cotton, 10% spandex fabric and a skirt portion of knit 100% polyester fabric. It features numerous styling features, and a finished neckline, edges and a rear zipper closure. The woven upper portion imparts the essential character of the dress. The tie with collar is constructed of woven 90% cotton, 10% spandex fabric. The hair ribbons are constructed of woven 100% polyester fabric. For purposes of this ruling it is assumed that the knee-high stockings are constructed of either knit man-made fibers or knit cotton.

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 imparts the essential character of the set.

The applicable subheading for the Style 400213 Sexy Scholar costume set will be 6204.42.3050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensemblesdresses, skirtsbreeches and shorts (other than swimwear): dresses: of cotton: other: other, other: other: women’s. The duty rate will be 8.4 percent ad valorem.

The Style 400213 Sexy Scholar dress falls within textile category designation 336. Even though the Style 400213 Sexy Scholar knee high stockings are included as a constituent part of the set for classification purposes, they still fall within textile category 632 if of man-made fibers or 332 if of cotton and may be subject to textile quota and visa requirements, which 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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