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NY N023162




March 3, 2008

CLA-2-61:OT:RR:NC:N3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010, 6204.43.4030

Ms. Helen Cooper
Original Concepts, Inc.
701 E. 3rd St., Suite 130
Los Angeles, CA 90013

RE: The tariff classification of adult costumes from China.

Dear Ms. Cooper:

In your letter dated February 5, 2008, on behalf of Smiffys, you requested a classification ruling. The samples which you submitted is being returned as requested.

Three samples were submitted with your request.

Style 30503 Knee Length Dress with Sleeves, Black, Plus Size is made of knit 100% polyester fabric top with a woven 100% polyester bottom. The shirred three tier chiffon long sleeves, neckline and hem are trimmed with a lace-like fabric. Style 30504 is identical to Style 30503 with the exception of the color that will be white.

The essential character of the dress is imparted by the knit top portion.

Style 30490 Knee Length Dress, Black Size Small is made of woven 100% polyester fabric with a knit velvet midriff and back. The dress has adjustable thin straps and is trimmed with lace-like fabric on the bottom and neckline. Style 30489 is identical to Style 30490 with the exception of the color that will be white.

Style 30506 Mini Dress, Cap Sleeves, Black, Plus Size is made of woven 100% polyester fabric with the midriff and back made of knit polyester fabric. The dress has a ribbon tie has the back, short sleeves, ruffle at the front and the bottom, sleeves and neckline trimmed in a lace-like fabric. Style 30505, White and Style 30224, Hot Pink will be identical to Style 30506 with the exception of color.

The costumes are well made with styling, sturdy waist and seams and lace-like trim.

 The applicable subheading for Styles 30503 Knee Length Dress, Black and 30504 Knee Length Dress, White will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Woman’s or girls’ suits, ensembles, suit-type jackets, blazers, Dresses, . . . knitted or crocheted: dresses: Of synthetic fibers: Other, Women’s." The duty rate will be 16% ad valorem. The textile category designation is 636.

  The applicable subheading for Styles 30490 Knee Length Dress Black, Size Small, 30489 White and Styles 30506 Cap Sleeves, Black, Plus Size, 30505 White and 30224 Hot Pink 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.

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.

Sincerely,

Robert B. Swierupski
Director,

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