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NY M82797




May 17, 2006

CLA-2-61:RR:NC:N3:353 M82797

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.53.2020, 6114.30.1020, 9505.90.6000, 9503.90.0080, 6116.93.9400, 4202.22.8050, 6117.80.9540

Mr. Port Woo
CSL Customs Express Inc.
16920 S. Avalon Blvd.
Carson, CA 90746

RE: The tariff classification of a child’s costume from China.

Dear Mr. Woo:

In your letter dated April 28, 2006, on behalf of Design International Group, Inc., you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample, style 0665572A1 Jade Costume consists of a skirt, top, flippers, toy shoes, gloves, handbag and choker. All items are well made with styling, finished edges and embellishments and are made of knit polyester fabric. The multi-layered skirt has an elasticized waistband and the velour one shoulder top is hemmed on all sides. The flippers have piping all around the edge and elastic around the ankle. The toy shoes have elastic on the instep and a design on the top. The gloves have forchettes and feathers at the wrist. The handbag has a faux pearl button closure and a faux pearl strap. The 1” choker has a hook and loop closure.

The Jade Costume consists of two or more garments. Note 13 of Section XI, of the HTSUS, 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.

      The applicable subheading for the Jade Costume skirt style 0665572A1 will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), 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), knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other: Girls’.” The duty rate will be 16% ad valorem. The textile category designation is 642.

      The applicable subheading for the top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), 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 flippers will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles, parts and accessories thereof: Other: Other." The duty rate will be Free.

      The applicable subheading for the toy shoes will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other toyspuzzles of all kinds; parts and accessories thereof: Other: Other.” The duty rate will be Free.

The applicable subheading for gloves will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: with fourchettes. The duty rate will be 18.6% ad valorem. The textile castegory designation is 631.

 The applicable subheading for the handbag will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Handbags, whether or not with shoulder strapWith outer shell of textile materials: Other: Other: Other, Other.” The duty rate will be 17.6% ad valorem. The textile category is 670.

The applicable subheading for the choker will be 6117.80.9580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: 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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