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NY M82182





April 14, 2006

CLA-2-61:RR:NC:N3:353 M82182

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020, 6204.43.4040

Ms. Lisa York
Target Customs Brokers, Inc.
33 South 6th St. Mail Stop-3315
Minneapolis, MN 55402

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

Dear Ms. York:

In your letter dated March 24, 2006, you requested a classification ruling. The samples will be returned to you as requested.

Five samples were submitted with your request.

Style G-2126-03, Fairy Costume consists of a dress made of knit 60% nylon/40% polyester fabric. The sleeveless garment has a finished neckline and armholes, several net layers over the skirt and a hook and loop closure at the back.

Style S-1156-00, Angel Costume Set consists of a dress made of 60% polyester/40%nylon fabric and removable wings. The dress is made of a woven fabric top and a warp knit fabric skirt with a multiple net overlay. The neckline and armholes are finished. There is a hook and loop closure at the back. The essential character is imparted by the top woven portion.

Style 40066, Princess Costume Set consists of a dress made of 70% nylon/30% polyester fabric and a headband. The top portion of the dress is a knit fabric and the skirt is woven fabric with multiple net layers. The dress has an elasticized neckline and sleeves. The top knit portion imparts the essential character of the garment.

Style 40052, Princess Costume Set consists of a long dress and a crown. The dress is made of woven 65% polyester/35% nylon fabric. The dress has a finished neckline with a collar and ruffle, short sleeves and a net peplum. There is a hook and loop closure at the back.

Style 40084, Forest Fairy Costume Set consists of a dress, removable wings and wristband. The dress is made of 65% nylon/35% polyester fabric. The top portion is knit fabric and the skirt is woven fabric. The sleeveless dress has a decorative over lock stitch on the neckline armholes and hem. There are multiple layers on the skirt resembling leaves and three hook and loop closures at the back. The top knit portion imparts the essential character of the garment.

All of the above costumes are well made with finished necklines, multiple layers and embellishments.

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 dress for the Angel, Princess Costumes and the Forest Fairy Costume imparts the essential character of the set.

 The applicable subheading for styles G-2126-03, 40066 and 40084 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The duty rate will be 16% ad valorem. The textile category designation is 636.

The applicable subheading for styles S-1156-00 and 40052 will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which 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% ad valorem. The textile category designation is 636.

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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