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NY L89159





January 5, 2006

CLA-2-62:RR:NC:N3:353 L89159

CATEGORY: CLASSIFICATION

TARIFF NO.: 6205.30.2080, 6204.63.3530, 6204.43.4020, 6206.40.3050, 4202.92.3031, 6204.53.3020

Ms. Jackie Jean Schmit
School Specialty, Inc.
W6316 Design Dr.
Greenville, WI 54942

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

Dear Ms. Schmit:

In your letter undated letter on behalf of Childcraft Education Corporation, received in this office December 12, 2005, you requested a classification ruling. The samples will be returned to you as requested.

Four samples of children’s costumes were submitted with your request.

Style 6P575011, Chinese Boy Costume consists of a shirt and pants composed of woven 100% polyester fabric. The long sleeve shirt has a mandarin collar and a full front frog and hook and loop closure that closes left over right. The pants have an elasticized-tunneled waistband.

Style 6P575003, Chinese Girl Costume consists of a short sleeve dress with a mandarin collar and a hook and loop frog closure. The dress is composed of woven 100% polyester fabric, trimmed with piping on the sleeves, bottom and at the closing.

Style 6P575026, Native American Boy Costume consists of a shirt, pants and waist belt bag. The short sleeve top has a full back hook and loop closure. The pants have a tunneled-elasticized waistband and trim at the bottom. The textile waist belt bag has a flap with a hook and loop closure.

Style 6P575041 Native American Girl Costume consists of a blouse and skirt. The blouse and skirt are composed of woven 100% polyester fabric. The blouse has a full length hook and loop closure at the back and fringe at the bottom and sleeves. The long skirt has a tunneled-elasticized waist and ribbon and fringe at the bottom.

All four costumes are well made with styling, finished edges and embellishments.

Style 6P575011, Chinese Boy Costume, style 6P575026 Native American Boy Costume and style 6P575041 Native American Girl Costume are not packaged for retail sale.

 Chapter 62, Note 8 states that “Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.”

The applicable subheading for the Chinese Boy Costume shirt will be 6205.30.2080, Harmonized Tariff Schedule of the United States (HTS), which provides for "Men’s or boys’ shirts: Of man-made fibers: Other: Other: Other: Other: Boys’: Other." The duty rate will be 29.1 cent/kg + 25.9% ad valorem. The textile category is 640.

 The applicable subheading for the Chinese Boy and Native American Boy Costume pants, will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’ trousersTrousersOf synthetic fibers: Other: Other: Other: Other: Other, Trousers and breeches: Girls’." The duty rate will be 28.6% ad valorem. The textile category is 648.

The applicable subheading for the Chinese Girl Costume dress 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% ad valorem. The textile category designation is 636.

  The applicable subheading for the Native American Boy Costume shirt/blouse and Native American Girl Costume blouse will be 6206.40.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’ blousesOf man-made fibers: Other; Other, Other: Girls’: Other." The duty rate will be 26.9% ad valorem. The textile category designation is 641.

  The applicable subheading for the Native American Boy Costume bag will be 4202.92.3031, Harmonized tariff schedule of the United States (HTS), which provides for “Trunkstraveling bags, toiletry bagsOther: With outer surface of sheeting plastic or of textile materials: Other, Other: Of man-made fibers: Other.” The duty rate will be 17.6% ad valorem. The textile category designation is 670.

      The applicable subheading for Native American Girl Costume skirt will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’ suitsskirts(other than swimwear): Skirts and divided skirts: Of synthetic fibers: Other: Other, Girls’." The duty rate will be 16% ad valorem. The textile category is 642.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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