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NY L82585




March 14, 2005

CLA-2-62:RR:NC:3:353 L82585

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.43.4020; 6209.30.3020

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of costume from China.

Dear Mr. Maher:

In your letter dated February 15, 2005, on behalf of Private Label Sourcing, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style Y9009H0003 is a child’s costume set. The well-made costume consists of woven 100% polyester fiber fabric dress. The dress has styling features, a finished neckline and sewn-on embellishments. The costume will be imported in toddler sizes 2T-4T and in infant sizes 6months –18 months. The set also features a 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 this case, the dress (toddler size) imparts the essential character of the set.

The applicable subheading for style Y9099H0003 (toddler sizes) will be 6204.43.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers. dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), dresses: of synthetic fibers: other, girls’. The duty rate will be 16 percent ad valorem.

The applicable subheading for style Y9099H0003 (infant sizes) will be 6209.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories: of synthetic fibers: other, other: imported as parts of sets. The duty rate will be 16 percent ad valorem.

Style Y9099H0003 (toddler size) falls within textile category designation 636. Style Y9099H0003 (toddler size) falls within textile category designation 239. 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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