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NY L84086




April 21, 2005

CLA-2-61:RR:NC:TA:353 L84086

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020

Ms. Leah C. Navidad
Disguise Inc.
11906 Tech Center Ct.
Poway CA 92064

RE: The tariff classification of a child’s costume from China.

Dear Ms. Navidad:

In your letter dated April 8, 2005 you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample, style 5804, Bloom Standard Costume Set packaged in a poly bag consists of a dress, boot covers and a pair of wings. The dress is composed of knit 100% polyester fabric. The garment has long net sleeves, jewel neckline with a hook and loop closure at the back, self-tie belt and a ruffled hem. The dress is well made with finished edges and embellishments at the wrists, waist and skirt.

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 imparts the essential character of the set.

The applicable subheading for style 5804, Bloom Standard Costume Set 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 be 16% ad valorem. 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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