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NY L81406




December 29, 2004

CLA-2-61:RR:NC:3:353 K81406

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020

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

RE: The tariff classification of five costumes from Taiwan.

Dear Ms. Huang:

In your letter dated November 22, 2004, on behalf of Kmart Corporation, you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted five samples. Style S-0972-00 “Lilac Princess” Costume, is a toddler’s costume. The well-made costume consists of a knit 100% polyester knit fabric dress. The dress features short elasticized mesh knit sleeves, an over-lock stitched round neckline with sewn on sequins covering part of the over-lock stitching and extending to the waist, an over lock stitched back opening with a hook and loop tab closure, a well made waist and a over-locked stitched bottom. The dress also features, a knit mesh overskirt with a finished edge and a rosette embellishment at the neckline. The costume also features a plastic headband with a fabric crown-like piece glued on.

Style S-0973-00 “Pink Fairy” Costume, is a toddler’s costume. The well-made costume consists of a knit 100% polyester knit fabric dress. The dress features an over-lock stitched round neckline, finished cap knit mesh sleeves, an over lock stitched back opening with a hook and loop tab closure, a well made waist and a over-locked stitched bottom. The dress also features, a double knit mesh overskirt with a finished edge and a petal embellishment at the neckline and bottom of skirt. The costume also features a pair of mesh wings that are fastened on the dress by a hook and loop strip closure.

Style S-0980-00 “Butterfly Fairy” Costume, is a toddler’s costume. The well-made costume consists of a knit 100% polyester knit fabric dress. The dress features short elasticized mesh knit sleeves, an over-lock stitched round neckline, sewn on sequins on the front of the bodice extending to the waist, a hook and loop strip on the back and a well made waist. The dress also features two underskirts and a knit mesh overskirt with a finished edge. The costume also features a fabric covered plastic headband with antenna and a pair of mesh wings that are fastened on the dress by a hook and loop closure strip.

Style S-0981-00 “Lovely Princess” Costume, is a toddler’s costume. The well-made costume consists of a knit 100% polyester knit fabric dress. The dress features short elasticized mesh knit sleeves, an over-lock stitched round neckline, sewn on sequins on the front of the bodice extending to the waist and a well made waist. The dress also features two underskirts and a knit mesh overskirt with a finished edge. The costume also features a pleather headpiece.

Style S-0982-00 “Pumpkin Witch” Costume, is a toddler’s costume. The well-made costume consists of a knit 100% polyester knit fabric dress. The dress features short elasticized mesh knit sleeves, an over-lock stitched round neckline, sewn on embellishment on the front of the bodice extending to the waist and a well made waist. The dress also features two underskirts and a knit mesh overskirt with a finished edge. The costume also features a fabric witch hat.

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 these cases, the dress imparts the essential character of the set.

The applicable subheading for styles S-0972-00, S-0973-00, S-0980-00, S-0981-00 and S-0982-00 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which 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.

All styles fall within textile category designation 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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