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NY N025702

April 30, 2008



TARIFF NO.: 6104.43.2010; 6104.43.2020

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

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

Dear Ms. Tsiavos:

In your letter dated April 2, 2008, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 120644 is an adult’s Sweet Red Riding Hood Costume Set. The well-made costume consists of a dress. The sleeveless lace up bodice is constructed of a knit 94% polyester and 6% spandex velour fabric. The skirt is constructed of woven 50% nylon and 50% polyester taffeta fabric with a non-woven underskirt. The bodice also has a “bosom” inset constructed of woven cotton fabric. The essential character of the dress is imparted by the knit bodice. The dress has styling features, well-made neck and finished edges. The set also includes a hooded capelet and a garter. The costume is packaged in a plastic bag with a color insert. Style 120644H is the identical costume packaged on a hanger with a color insert.

The following styles are identical to Style 120644 and Style 120644H, except for size specifications and they don’t have a garter. Styles120642 and 120642H are imported in Children’s Sizes. Styles120643 and 120643H are imported in Teen Sizes. Styles120645 and 120645H are imported in imported in Plus Sizes. Styles 120646 and 120646H are imported in Teen/Junior Large Sizes.

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 all the sets.

The applicable subheading for Style 120644, 120644H, 120643, 120643H, 129645, 120645H, 120646 and 120646H will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for women’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 percent ad valorem.

The applicable subheading for Styles 120642 and 120642H will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . knitted or crocheted: dresses: of synthetic fibers: other, girls’. The duty rate will be 16 percent ad valorem.

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/.

All styles fall within textile category designation 636. 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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