N024064

March 20, 2008

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

CATEGORY: Classification

TARIFF NO.: 6104.43.2010

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 sample which you submitted is being returned as requested.

Styles 102154 and 102154H Homerun Hottie Costume Set and Styles 102155
and 102155H Homerun Hottie Plus Size Costume Set consist of a dress
baseball cap, socks and belt.

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

The dress is made of knit 95% polyester/5% spandex fabric. The pinstripe
short dress with short sleeves has ribbon laced sides with metal
grommets, drop waist and flare skirt. The Playboy Rabbit Head is printed
on the front and "Playmates" is printed on the back. The socks are knit
90% acrylic and 10% spandex. The base ball cap is of woven cotton
fabric.

The costume is well made with a finished neck, sturdy waist and seams,
hemmed edges and sew-on embellishments.

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 102394 and 102394H Burlesque
Dancer Costume Sets and 102395 and 102395H Plus size Costume Sets will
be 6104.43.2010, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for \"Women\'s or girls\' suits,
ensembles...dresses, skirts, divided skirts, trousers...knitted or
crocheted: Dresses: Of synthetic fibers, Other, Women's.\" The rate of
duty will be 16% ad valorem. The textile category designation is 636.

Even though the socks 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are no longer applicable for merchandise which is the product of World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.

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.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division