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NY L84931




June 6, 2005

CLA-2-62:RR:NC:3:353 L84931

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.43.4040; 6104.43.2020

Mr. David Kislevitz
Christys’ London
183 Valley Road
River Edge, NJ 07661

RE: The tariff classification of costumes from China.

Dear Mr. Kislevitz:

In your letter dated May 6, 2005, you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted five samples. Style T13 Fairground Fairy is a child’s costume set. The well-made costume consists of a polyester fabric woven dress. The dress has styling features, well-made waist, seams and neckline and sewn on embellishments. The set also contains detachable wings and a wand.

Style T16 Flame Witch is a child’s costume set. The well-made costume consists of a polyester fabric dress. The top of the dress is constructed of knit polyester fabric. The skirt is constructed of woven fabric with a knit mesh overlay. The dress has styling features, well-made waist, seams and neckline and sewn on embellishments. The essential character of the dress is imparted by the knit top. The set also contains a witch hat.

Style T12 Mermaid is a child’s costume set. The well-made costume consists of a polyester fabric woven dress. The dress has styling features, well-made waist and neckline, finished edges and sewn on embellishments. The set also contains a headband.

Style T11 Pink Kimono is a child’s costume set. The well-made costume consists of a polyester fabric woven long sleeve dress. The dress has styling features, well-made neckline, finished edges and sewn on embellishments. The set also contains a muff.

Style T31 Pretty Princess is a child’s costume set. The well-made costume consists of a polyester fabric dress. The top of the dress is constructed of knit polyester fabric. The skirt is constructed of woven fabric with a knit mesh underskirt. The dress has styling features, well-made waist, seams and neckline and sewn on embellishments. The essential character of the dress is imparted by the knit top. The set also contains a conical medieval princess 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 dresses impart the essential character of the sets.

The applicable subheading for styles T13 Fairground Fairy Costume Set, T12 Mermaid Costume Set and T11 Pink Kimono Costume Set will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . .., dresses: of synthetic fibers: other: other, other: girls’. The duty rate will be 16 percent ad valorem.

The applicable subheading for styles T16 Flame Witch Costume Set and T31 Pretty Princess Costume Set 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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