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NY L83464




April 6, 2005

CLA-2-61:RR:NC:TA:353 L83464

CATEGORY: CLASSIFICATION

TARIFF NO.: 6111.30.5070, 6114.30.3054, 6104.43.2020

Storybook Heirlooms
Ms. Lori Horgan
11220 120th Ave. NE
Kirkland, WA 98033

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

Dear Ms. Horgan:

In your letter dated March 17, 2005 you requested a classification ruling.

Four samples of children’s costumes were submitted with your request. All four are well made with finished edges and styling.

Item 252707, Duck Costume consists of a jumpsuit. The garment is composed of knit 100% polyester plush fabric. The long sleeve and long pants jumpsuit has a full front zipper closure and an attached hood that resembles a duck. You state that the Duck Costume will be imported in sizes 12 months, 18 months, 2T, 3T and 4T.

Item 252708, Bunny Costume consists of a jumpsuit. The garment is composed of knit 100% polyester plush fabric. The long sleeve and long pants jumpsuit has a full front zipper closure with an attached hood and ears resembling a bunny. You state that the Bunny Costume will be imported in sizes 12 months, 18 months, 2T, 3T and 4T.

Item 251731, Dog Costume consists of a jumpsuit. The garment is composed of knit 100% polyester velour fabric. The long sleeve and long pants jumpsuit has a full front zipper closure and an attached hood that resembles a Beagle Dog. You state that the Beagle Dog Costume will be imported in sizes 2T/3T thru 7/8.

Item 258710, unisex Pharaoh Costume consists of a long dress/robe, large spangled collar and belt. The long dress/robe is composed of knit polyester fabric. The garment has short sleeves and self-tie at the back of the neck. The dress is well made with piping at the neck and finished sleeves and hem.

The applicable subheading for the infant sizes, Duck Costume, item 252707 and Bunny Costume, item 252708, will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTS), which provides for "Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Other: Other." The rate of duty will be 16% ad valorem. For China the textile category designation is 239.

      The applicable subheading for the toddler sizes, Duck Costume, item 252707, Bunny Costume, item 252708, and Beagle Dog Costume, sizes 7/8 will be 6114.30.3054, Harmonized tariff Schedule of the United States (HTS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, coveralls, jumpsuits and similar apparel: Other." The rate of duty will be 14.9% ad valorem. For China the textile category designation is 659.

 The applicable subheading for the Pharaoh Costume, item 258710 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 rate of duty will be16% ad valorem. For China the textile category designation 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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