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NY M84810

July 26, 2006

CLA-2-61:RR:NC:N3:353 M84810


TARIFF NO.: 6104.43.2010

Ms. Darla Perry
Pony Express Creations, Inc.
9350 Trade Pl., Suite C
San Diego, CA 92126
RE: The tariff classification of adult costumes from China/Hong Kong/Vietnam.

Dear Ms. Perry:

In your letter dated June 21, 2006, you requested a classification ruling. The sample will be returned to you as requested.

Style 300757, Latin Bandita Costume Set consists of a dress, small short cape, sash, boot covers, eye mask and hat. The short dress is made of knit 100% polyester fabric with a tri -ruffle bottom, lace overlay at the front, a lace up closure, thin shoulder straps and a hook and loop closure at the back. The small short cape is an accessory to the dress.

Style 300805, Tainted Mermaid Costume consists of a long dress. The dress is made of knit polyester fabric with nylon mesh sleeves. The garment has embellishments down the front, bottom and sides and self-fabric ties at the waist.

Style 400203, Fantasy Fairy Costume consists of a dress and wings. The dress is made of knit 100% polyester velour fabric. The short dress has a lace closure and stays at the front, and embellishments and trim on the bottom, sleeves and sides.

The costumes are well made with finished necklines, styling 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 imparts the essential character of the set.     

The applicable subheading for the styles 300757, 300805 and 400203 will be will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which 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% 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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