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NY N007290

March 19, 2007



TARIFF NO.: 6104.43.2010, 6110.30.3059

Ms. Annalee C. McKay
Mario Chiodo Studios
1919 Peralta St.
Oakland, CA 94607

RE: The tariff classification of adult costumes from China.

Dear Ms. McKay:

In your letter dated February 6, 2007, received in this office February 22, 2007, you requested a classification ruling. The samples will be returned to you as requested.

Two samples were submitted with your request.

Style 5147052-054, The Haunted Hotel: Victoria Vampira Costume Set consists of a dress, cardigan-like garment and necklace. The necklace was not included with the sample. The dress is made of knit polyester velour fabric and has a flimsy neck, waist and seams. The lace cardigan-like garment is made of Rochelle knit polyester fabric. The garment has long sleeves, a large collar and faux laces down the front of the garment. The well-made cardigan-like garment has styling and embellishments.

Style 5147058-060, The Haunted Hotel: Misfortunate Maid Costume Set consists dress, flimsy petticoat with overlock stitching, corset-style belt, headpiece, stockings and choker. The short dress has an off the shoulder elasticized neckline trimmed with lace, short sleeves trimmed with lace and shirring at the bust. The dress is well made with a finished neckline, styling and embellishments.

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 cardigan-like garment for the Vampire Costume and the dress for the Misfortunate Maid Costume impart the essential character of the set.

The applicable subheading for The Haunted Hotel: Victoria Vampira Costume Set, Style 5147058-060 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Women’s or girls’." The rate of duty will be 32% ad valorem. The textile category designation is 639.

The applicable subheading for The Haunted Hotel: Misfortunate Maid Costume Set, Style 5147052-054 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’dressesknitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s." The duty rate will be 16% ad valorem. The textile category 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/.

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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