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NY N010967

June 5, 2007



TARIFF NO.: 6104.43.2010

Ms. Maria Johnson
11906 Tech Center Ct
Poway, CA 92064

RE: The tariff classification of a costume from China.

Dear Ms. Johnson:

In your letter dated April 30, 2007, you requested a classification ruling. You have informed this office that you have redesigned the Style 853 Demonia Costume, classified in ruling N009057, dated April 19, 2007. The sample will be returned.

The submitted sample, Style 853FEL Demonia Costume, consists of a dress, gloves and a headpiece. The dress is made of knit 100% polyester fabric, as are the arm-length gloves. The sleeveless dress has a flimsy waist and seams, a hook and loop tab closure, and an unfinished closure edge and dress bottom; however it also features lace-like trim at the neckline, a layered and crushed fabric-look top, layered skirt, and drop waist with lace-like trim. The dress is considered well-made.

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 Style 853FEL Demonia Costume imparts the essential character of the set.

The applicable subheading for the Style 853FEL Demonia Costume Set 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, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear); knitted or crocheted: Dresses: Of synthetic fibers, Other, Women’s." The rate of duty 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/.

With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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.

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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