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NY L87674




October 18, 2005

CLA-2-61:RR:NC:3:353 L87674

CATEGORY: CLASSIFICATION

TARIFF NO.: 6111.30.5070; 6210.40.3000; 6104.43.2020

Mr. Lane Fragomeli
Paper Magic Group, Halloween Division
1107 Broadway
Suite 1414
New York, NY 10010

RE: The tariff classification of four costumes from China.

Dear Mr. Fragomeli:

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

You have submitted four samples. Style 6804221 Lobster is an infant’s costume. The well-made costume consists of a knit polyester fleece fabric jumpsuit. The footed jumpsuit has a lined hood with lobster antenna, embroidered decal sewn on “lobster stem” eyes. The item also features a finished neckline, arms, ankles (attached feet) and hood edge and a full zipper closure. The costume has lobster claws over the hand and sewn on stuffed lobster claws on the side.

Style 6804222 Frog is an infant’s costume. The well-made costume consists of a knit polyester fabric jumpsuit. The footed jumpsuit has a lined hood with sewn on top hat, embroidered decal sewn on eyes, capping around the mouth that resemble a frog’s face. The item also features a finished neckline, arms, ankles and hood edge and a full zipper closure. The costume has flippers over the hand and sewn on stuffed flippers over the feet.

Style 6808506-07-08 (size small, medium and large) Captain Cutlass is a children’s costume set. The well-made costume consists of a woven polyester fabric coat style garment coated with compact vinyl that completely obscures the underlying fabric. The garment has styling features, finished neck, a left over right three button hook and loop closure and sewn on embellishments. The set also contains cuffs, boot covers, a hat, belt and eye patch.

Style 6808416A-17A; 6804226A-27A; 6804201A-02-A-03A; 6804204A-05A-06A Cheerleader is a children’s costume set. These styles numbers represent the various sizes and colors of the costume. The well-made costume consists of a polyester knit dress. The dress has styling features, well-made neck and finished hem. The set also contains arm warmers and plastic pom poms.

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 garments of style 6808506-07-08 Captain Cutlass and Style 6808416A-17A; 6804226A-27A; 6804201A-02-A-03A; 6804204A-05A-06A Cheerleader impart the essential character of the sets.

The applicable subheading for styles 6804221 Lobster and 6904222 Frog (Infant) Costume 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 duty rate will be 16 percent ad valorem

The applicable subheading for style 6808506-07-08 Captain Cutlass Costume Set will be 6210.40.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603. 5903, 5906 and 5907: other men’s and boys’ garments: of man-made fibers: having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric. The duty rate will be 3.8 percent ad valorem.

The applicable subheading for style 6808416A-17A; 6804226A-27A; 6804201A-02-A-03A; 6804204A-05A-06A Cheerleader 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, . . . dresses: of synthetic fibers: other, girls’. The duty rate will be 16 percent ad valorem.

Styles 6804221 Lobster and 6804222 Frog (Infant) Costumes fall within textile category designation 239. Styles 6808416A-17A; 6804226A-27A; 6804201A-02-A-03A; 6804204A-05A-06A Cheerleader Costume Set falls 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.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item.

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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