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NY L89396





January 17, 2006

CLA-2-62:RR:NC:N3:353 L89396

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.43.0060, 6114.30.1020, 6117.80.9540, 6217.10.9530

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

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

Dear Ms. Schmit:

In your undated letter on behalf of Childcraft Education Corporation, you requested a classification ruling. The samples will be returned to you as requested.

Four Nursery Rhyme Costumes were submitted with your request.

Style S-2072, King’s Men Costume consists of a top and hat made of woven 100% satin polyester fabric. The top has a V- neckline, short sleeves and a full back opening with two hook and loop closures. The front portion of the hat resembles a knight’s helmet.

Style S-2074, Horse Costume consists of a top and hat made of knit 80% acrylic/20% polyester fabric with a woven polyester lining. The top has long sleeves, a tail attached to the bottom and a full back opening with two hook and loop closures. The helmet style hat has ears and a strip of fabric resembling a mane.

Style S-2063, Humpty Dumpty Costume consists of a pinny-style top made of knit 100% polyester fabric. The item has a front and back held together with shoulder straps and a hook and loop closure on each side.

Style S-2066, Star Costume consists of a pinny-style item in the shape of a star, held together with shoulder straps and a hook and loop closure on each side. The item is made of woven satin polyester fabric.

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

The individual pieces of the King’s Men and Horse Costumes are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the garment imparts the essential character.

The applicable subheading for the style S-2072 King’s Men Costume will be 6211.43.0060, Harmonized tariff Schedule of the United States (HTS), which provides for “Track suitsOther garments, women’s or girls’: Of man-made fibers: Blouses, shirtsexcluded form heading 6206.” The duty rate will be16% ad valorem. The textile category designation is 641.

The applicable subheading for the style S-2074 Horse Costume will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’." The general duty rate will be 28.2% ad valorem. The textile category designation is 639.

The applicable subheading for the style 2063 Humpty Dumpty Costume will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up clothing accessories, knitted or crochetedOther accessories: Other: Other, Of man-made fibers: Other." The rate of duty will be 14.6% ad valorem. The textile category designation is 659.

The applicable subheading for the style S-2066 Star Costume will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up clothing accessoriesAccessories: Other: Other, Of man-made fibers: Other." The duty rate will be 14.6% ad valorem. The textile category designation is 659.

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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