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NY N005778

February 12, 2007



TARIFF NO.: 6114.30.3070

Mr./Ms. Lane Fragomeli
Paper Magic Group, Halloween Div.
345 7th Ave., 6th Fl.
New York, NY 10001

RE: The tariff classification of an adult unisex costume from China.

Dear Mr./ Ms. Fragomeli:

In your letter dated January 18, 2007, you requested a classification ruling. The samples will be returned to you as requested.

The submitted sample, item 6801075M, Akuma Costume Set consists of a tunic, pants, boxing gloves, robe belt, necklace and wig. The tunic and pants are made of knit 100% polyester fabric. The sleeveless tunic has a full front opening and multiple stitching trim on each side down the front and a slit on each side. The flimsy pants have an elasticized waist.

The tunic is well made with a finished neckline, edges and styling.

The Akuma Costume Set will also be imported in size small, Item 6801074S and size large, 6801748L.

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 tunic imparts the essential character of the set.

      The applicable subheading for the Akuma Costume Set items 6801075M, 6801074S and 6801748L will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9% 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/.

With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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