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NY M83671




June 6, 2006

CLA-2-62:RR:NC:N3:353 M83671

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.10.9040

Mr. Joseph Stinson
Lissglobal, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of an adult Santa Claus Costume Set from China.

Dear Ms. Stinson:

In your letter dated May 15, 2006 you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample, Item 946144 is a Santa Claus Costume Set consisting of a top, pants, Santa Claus hat, beard, boot tops and belt. The top and pants are composed of a non- woven textile fabric. The hip length top has long sleeves and a self-tie fabric tie at the neckline. The long pants have an elasticized waist.

General Rule of Interpretation (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 jacket and pants impart the essential character of the set.

The applicable subheading for the Santa Claus Costume Set, style 946144 will be 6210.10.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of 5602, 5603, 5903, 5906 or 5907: Garments of 5602 or 5603: Other: Other: Other, Other." The duty rate will be 16% 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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