N012385

June 25, 2007

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

CATEGORY: Classification

TARIFF NO.: 6105.20.2010

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 June 4, 2007, you requested a classification
ruling. The sample will be returned to you.

The submitted sample, Style 101454, Gilligan's Island -- Gilligan
Costume Set- Adult consists of a Men's shirt, flimsy trousers and a hat.
The Men's pullover top and trousers are made of knit 100% polyester
fabric. The bucket-style hat is made of woven 85% polyester/15% cotton
fabric with faux hair attached.

The Men's shirt has long sleeves and a pointed collar with a two button
placket at the front that closes left over right.

The costume is well made with a finished neck, and styling.

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 Men's shirt imparts
the essential character of the set.

The applicable subheading for Style101454, Gilligan's Island -- Gilligan
Costume Set - Adult will be 6105.20.2010, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for \"Men's or boys' shirts,
knitted or crocheted: Of man-made fibers: Other, Men's.\" The duty rate
will be 32 percent ad valorem. The textile category designation is 638.

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are no longer applicable for merchandise which is the product of World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