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NY N024081

March 20, 2008



TARIFF NO.: 6113.00.9086

Ms. Irene Tsiavos
80 Voice Road
Carle Place, NY 11514

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

Dear Ms. Tsiavos:

In your letter dated February 18, 2008, received in this office on February 29, 2008, you informed us that a Punk Pirate Costume made of woven flocked fabric, which was the subject of ruling N006486, dated February 23, 2007, will now be made of knit flocked fabric. This ruling reflects that change.

Style 5176 Adult Pink Punk Pirate Costume consists of a dress, hat, glovelets, and scarf. The dress is made knit flocked man made fiber fabric, which is a fabric of heading 5907. The dress has a square neck with lace trim, laces with grommets down the front center, double layered skirt with lace hem, short sleeves and embellishments at the bottom. The costume is well made with a finished neckline, styling and embellishments.

The costume will also be imported as Style 5176H Adult, 1689 and 1689H Teen, 5704 and 5704H Plus Size, and 5896 and 5896H Child Pink Punk Pirate Costumes. “H” items are the same costume packaged on a hanger with a color insert.

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 applicable subheading for Styles 5176, 5176H, 1689, 1689H, 5704, 5704H, 5896 and 5896H, Pink Punk Pirate Costume Set will be 6113.00.9086 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Other: Woman’s or girls’.” The duty rate will be 7.1% 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/.

With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-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.

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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