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NY L81426





January 5, 2005

CLA-2-61:RR:NC:3:353 L81426

CATEGORY: CLASSIFICATION

TARIFF NO.: 6111.30.5030

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

RE: The tariff classification of infant costumes from China.

Dear Ms. Huang:

In your letter dated November 22, 2004, on behalf of Kmart. Co., you requested a classification ruling.

The submitted four samples are infant costumes sets made of knit man-made fiber fabric. All are well-made with styling features and finished neck and edges. S-0625-02, Rabbit Costume Set consists of a one-piece garment, hat and booties. The sleeveless garment does not have legs and has elastic at the bottom and a pouch at the front with a tie closure at the back. The hat has rabbit ears and the textile booties have plastic at the bottom representing paws.

S-0976-00, Unicorn Costume Set consists of a one-piece garment, hat and booties. The one-piece sleeveless garment does not have legs and has elastic at the bottom and a back tie closure. The back of the garment has wings and a tail at the bottom. The hat has unicorn at the front and the booties have dots at the bottom.

S-0976-00, Ladybug Costume Set consists of a one-piece garment, hat and booties. The sleeveless one-piece garment does not have legs and has elastic at the bottom and a back tie closure. The back has wings resembling a ladybug. The hat antenna and the booties have dots at the bottom.

S-0978-00, Duck Costume Set consists of a one-piece garment, hat and booties. The sleeveless one-piece garment does not have legs and has elastic at the bottom and a back tie closure. The back of the garment has wings and a tail resembling a duck. The hat has a beak resembling a duck and the booties resemble webbed feet.

The applicable subheading for the infant costume sets, styles S-0625-02, S-0976-00, S-0977-00 and S-0978-00 will be 6111.30.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other, other: imported as parts of sets. The duty rate will be 16 percent ad valorem.

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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