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NY L89606




January 13, 2006

CLA-2-61:RR:NC:3:353 L89606

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020, 6104.63.2030, 6117.80.8500

Mr./Ms. Lane Fragomeli
Paper Magic Group, Halloween Division
345 Seventh Avenue, 6th Floor
New York, NY 10001

RE: The tariff classification of a costume from China.

Dear Mr./Ms. Fragomeli:

In your letter dated January 3, 2006, you requested a classification ruling. As requested, the samples will be returned to you.

The submitted sample is an Item Number 680623-24-25 Fringe A Go-Go Costume set consisting of a top, shorts and headband. The top is a pullover with oversized armholes, slit opening down the entire front of the garment and a bottom hem of white plastic coated fabric with an approximately 5-inch fringe. The shorts feature a heavy-duty elasticized band and a sewn-in white plastic coated fabric belt. The top, shorts and headband are constructed knit polyester and spandex fabric. The garments are well made with styling, and finished neck, waist and edges

The Item Number 680623-24-25 Fringe A Go-Go Costume set consists of two or more garments. Note 13 of Section XI, of the HTSUSA, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles that may be packaged with the garments must also be classified separately.

You suggest classification in heading 6113 due to the presence of plastic coated fabric in the costume. However, the plastic coated fabric is mere trimming; the body of each garment is made up of the polyester and spandex fabric, which imparts the essential character to the garments.

The applicable subheading for the Item Number 680623-24-25 Fringe A Go-Go top 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 duty rate will be 28.2 percent ad valorem. The textile category designation is 639.

The applicable subheading for the Item Number 680623-24-25 Fringe A Go-Go short will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTS), which provides “Women’s or girls’ suitbreeches and shortsknitted or crocheted: Of synthetic fibers: Other: Other, Shorts: Women’s.” The duty rate will be 28.2% ad valorem. The textile category designation is 648.

The applicable subheading for the Item Number 680623-24-25 Fringe A Go-Go headband will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: other: headbands, ponytail holders and similar articles. The duty rate will be 14.6 percent ad valorem.

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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