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NY M83491





May 30, 2006

CLA-2-62:RR:NC:N3:353 M83491

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020, 6114.30.3070

Ms. Daria J. Perry
Pony Express Creations, Inc.
9350 Trade Place, Suite C
San Diego, CA 92126

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

Dear Ms. Perry:

In your letter dated May 11, 2006, you requested a classification ruling. The samples will be returned to you as requested.

Two samples of costumes were submitted with your request.

Style 410017, Narnia Susan Costume consists of a dress and cape that are composed of knit velour 100% polyester fabric. The long dress has long sleeves, a hemmed and trimmed jewel neckline, net fabric layer down the front of the dress and a button closure at the back. The cape is hemmed all around and has a hook and loop closure at the front.

Style 410018, Narnia Lucy Costume consists of a dress and cape. The dress is composed of a 100% polyester fabric knit on top and a woven bottom. The cape is composed of knit velour 100% polyester fabric. The empire style long dress has long trimmed sleeves, a trimmed finished neckline and a button closure at the back. The top knit portion imparts the essential character of the dress. The cape is hemmed all around and has a hook and loop closure.

Both costumes are well made with finished necklines, styling and embellishments.

The Narnia Susan and Narnia Lucy Costumes consist 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 dresses for the Narnia Susan Costume, style 410017, and Narnia Lucy Costume, style 410018, 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 capes for the Narnia Susan Costume, Style 410017, and Narnia Lucy Costume, Style 410018, will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls. The duty rate will be 14.9% 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.

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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