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NY N015666

September 4, 2007



TARIFF NO.: 6106.20.2010, 6204.52.2070, 6204.43.4030

Mr. Ming Pan
PMC Int’l., Inc.
161-15 Rockaway Blvd., Suite 107
Jamaica, NY 11434

RE: The tariff classification of adult costumes from China.

Dear Mr. Pan:

In your letter dated August 7, 2007, on behalf of Pacific Group Inc., you requested a classification ruling. The samples which you submitted are being returned as requested.

Two samples of Mystery House Costumes were submitted with your request.

Style M7012, Baseball Player Costume consists of a blouse and skirt. The blouse is made of knit 100% polyester fabric. The garment has short sleeves, a full front snap closure and adjustable laces at the back. The blouse is trimmed with piping on the sleeves, front and around the neck.

The mini skirt is made of woven 97% cotton/3% spandex fabric. The skirt has box pleats, a dropped waist, attached garters and a zippered back closure.

The Baseball Player Costume is well made with finished edges, neck, hem and styling.

The Baseball Player Costume consists of two or more garments. Note 14 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately.

The applicable subheading for the blouse will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blousesknitted or crocheted: Of man-made fibers: Other, Women’s." The duty rate will be 32% ad valorem. The textile category designation is 639.

The applicable subheading for the skirt will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts: Skirts and divided skirts: Of cotton: Other, Other: Women’s." The duty rate will be 8.2% ad valorem. The textile category designation is 342.

Style M7008, Dorothy Costume Set consists of a dress and arm ruffles. You state that the dress is made of 50% cotton/50% polyester fabric. The bust portion, top inset, ruffle on the straps, self-tie belt and skirt with attached apron are made of woven fabric. The midriff portion is made of knit fabric. The dress has straps with ruffles, ribbon laces at the front, an attached small apron with ties and a back zipper closure. The woven fabric imparts the essential character of the dress.

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 Dorothy Costume Set is well made with finished edges, styling and embellishments.

Due to the fact that the dress is to be constructed of a 50/50 blend of fibers, it is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). The dress will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The dress may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.

 The applicable subheading for the Dorothy Costume Set will be 6204.43.4030, 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): Dresses: Of synthetic fibers: Other: Other: 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.

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. Information can also be found at the FTC website www.ftc.gov (click on "Consumer Protection,” “Business Information,” “Clothing & Textiles,” “Threading Your Way Through the Labeling Requirements”).

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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