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NY N020692

January 2, 2008



TARIFF NO.: 6104.43.2010

Ms. Christian Lee
Handerson Handicraft Mfg. Co.
11F/6, No. 2, Jian-Ba Road, Chung-Ho
Taipei, Taiwan

RE: The tariff classification of adult costumes from China.

Dear Ms. Lee:

In your letter received in this office on December 10, 2007, on behalf of Sears Holdings Global Sourcing Ltd., you requested a classification ruling. As requested, the samples will be returned. .
The submitted samples are Style #s W-2332-00 Witch, W-2334-00 Bat Woman, W-1908-00 Spider Witch and W-1813-01 Gothic Vampiress costumes.

The Style# W-2332-00 Witch consists of a dress and witch hat constructed of knit polyester fabric. The well made dress features an appliqué down the front, multiple-layer skirt, finished neck, sturdy waist and seams, and hemmed edges.

The Style# W-2334-00 Bat Woman consists of a dress and choker. The dress is constructed of knit polyester fabric and the choker of woven polyester fabric. The well made dress features a styled bodice and sleeves, large peplum, sturdy waist and seams, and finished edges.

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 dresses impart the essential character of the sets.

The applicable subheading for the Style #s W-2332-00 Witch and W-2334-00 Bat Woman costume sets will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women's or girls' suits, ensemblesdresses, skirts, divided skirts, trousersknitted or crocheted: Dresses: Of synthetic fibers, Other, Women’s." The rate of duty will be 16% ad valorem. The textile category designation is 636.

The Style #s W-1908-00 and W-1813-01 were classified in ruling N003656, dated December 18, 2006. However, the names of the costumes have changed from Style# W-1908-00 Silver Witch to Style# W-1908-00 Spider Witch and from Style # W-1813-01 Purple Vampiress to Style# W-1813-01 Gothic Vampiress; the classification of the costumes is unchanged.

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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