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NY M80946




March 30, 2006

CLA-2-62:RR:NC:3:353 M80946

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.43.4040

Ms. Cherry Lin
Tom’s Toy International, Ltd.
Concordia Plaza, Room 603-606. 6/F
1 Science Museum Road, TST East
Kowloon, HK

RE: The tariff classification of costume set from China.

Dear Ms. Lin

In your letter received by this office on March 3, 2006, you requested a classification ruling.

Your submitted sample, Item SW1085 is a child’s Halloween Wedding Gown Costume Set. The well-made costume consists of a dress constructed of woven polyester fiber fabric. You state the dress is made of knit construction, the skirt is made of three layers, only the middle portion is made of a knit net fabric. The woven portion of the dress, including the bodice, imparts the essential character. The dress has styling features, a well-made neck, waist and seams, zipper back closure, finished arm and collar edges and sewn on embellishment. The set also contains a mesh knit veil glued on a plastic headband.

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 the case of style SW1085 the dress imparts the essential character of the set.

The applicable subheading for Item SW1085 will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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.

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/.

Item SW1085 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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