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NY L81065




January 26, 2005

CLA-2-61:RR:NC:3:353 L81065

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020, 6204.43.4040

Ms. Emily Huang
Handerson Handicraft Mfg. Co.
11F/6 No.2, Jian-Ba Rd., Chung-Ho
Taipei, Taiwan

RE: The tariff classification of children’s costumes from China.

Dear Ms. Huang:

In your letter dated November 24, 2004 received in this office on December 29, 2004, on behalf of Kmart Co., you requested a classification ruling. The samples will be returned to you as requested.

The five samples submitted are children’s costumes. Style G-1899-00, Purple Spider Ella consists of a long dress composed of knit 85% polyester/15% nylon fabric. The costume has long lace sleeves and a collar. It is well made and has styling and a finished neckline.

Style G-1900-00, Grace Bride Costume Set consists of a long dress with a veil headpiece. The dress is composed of warp knit 55% polyester/45% nylon fiber fabric. The garment has puff sleeves and a peplum at the waist. The dress has styling and a finished neckline and waist.

Style G-1901-00, 50’s Waitress Costume Set consists of a dress and scarf. The dress is composed of woven polyester fabric. The dress has short sleeves, notched collar, and a left breast pocket. The dress is well made and has styling, finished neckline and finished edges, and sewn-on embellishments.

Style G-1902-00, Gothic Princess Costume Set consists of a long dress and choker. The dress is composed of knit 65% polyester/35% nylon fabric. The costume has long sleeves, lace at the front and a laced tie at the waist. The dress Is well made with styling, finished neckline and waist and sewn-on embellishments.

Style 1903-00, Juliet Costume Set consists of a long dress and headpiece. The dress is composed of knit polyester fabric. The dress has long sleeves, empire waist and elastic at the neckline. The dress is well made with styling, finished and sewn-on embellishments.

GRI 3(b) is applicable when the 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 component which gives them their essential character." For stylesG-1900-00, G-1901-00, G-1902-00 and 1903-00, the dress imparts the essential character of the set.

The applicable subheading for styles G-1899-00, G-1900-00, G-1902-00 and G-1903-00 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’dressesknitted or crocheted: Dresses: Of synthetic fibers: Girls’." The duty rate will be 16% ad valorem. The textile category designation is 636.

The applicable subheading for style G-1901-00 will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . Dresses: Of synthetic fibers: Other: Other, Other: Girls’. The duty rate will be 16% percent ad valorem.  The textile category is 636.

Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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,

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