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NY N024068

March 28, 2008



TARIFF NO.: 6212.90.0030

Ms. Irene Tsiavos
Fun World
80 Voice Rd.
Carle Place, NY 11514

RE: The tariff classification of an adult costume from China, Taiwan, India and Vietnam.

Dear Ms. Tsiavos:

In your letter dated February 25, 2008, you requested a classification ruling. The samples which you submitted are being returned as requested.

Styles 102544 and 102544H Devilishous Costume Set and Styles 102545 and 102545H Devilishous Plus size Costume Set consists of an outer garment, two horn shaped plastic hair clips and 100% nylon thigh high fishnet stockings.

“H” items are the same costume packaged on a hanger with a color insert.

The outer garment is made of woven 100% polyester fabric with a knit polyester lining. The garment has permanently attached garters with bows and glued on Play Boy Bunny charms. It also features an embroidered bodice, long sleeves, faux ribbon laces at front, a four tier layered skirt a detachable tail and a back zipper closure.

The costume is well made with styling, sturdy seams and waist and finished neck and 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 outer garment imparts the essential character of the set.

      The applicable subheading for Styles 102544 and 102544H Devilishous Costume Sets and Styles 102545 and 102545H Devilishous Plus Costume Sets the will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Brassieres, girdles, corsets, braces, garters and similar articles and parts thereof, whether or not knitted or crocheted: OtherOf man-made fibers or man-made fibers and rubber or plastics. The duty rate will be 6.6% ad valorem. The textile category designation is 659. 

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/.

Even though the thigh high stockings are included as a constituent part of the set for classification purposes, they still fall within textile category 632. 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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