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NY M84170




July 7, 2006

CLA-2-61:RR:NC:N3:353 M84170

CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.20.2030, 6104.53.2020, 6113.00.9086

Ms. Theresa Shepherd
Small Miracles
6 E. Pines Drive
Salem, MO 65560

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

Dear Ms. Shepard:

In your letter dated June 7, 2006, you requested a classification ruling. The samples will be returned to you as requested.

Five samples were submitted with your request.

TM200, style 1 is a Top that you state is made of knit 100% polyester fabric. Examination reveals that the Top is knit 100% polyester fabric with a small amount of metallic thread. The sleeveless top has a hook and loop closure at the back.

TM100, style 1 is a Skirt that you state is made of knit 100% polyester fabric. Examination reveals that the Skirt is made of knit 100% polyester fabric with a small amount of metallic thread. The skirt has a handkerchief bottom and an elasticized waist with spangles.

TM100, style 1T Tutu is made of knit 100% polyester with a handkerchief bottom. The multi-layered skirt/tutu has an elasticized waist with spangles.

TM200, style 3 Tutu is made of knit 100% nylon fabric. The multi-layered skirt/tutu is open at the front and has a ribbon waist and tie.

TM400, style 3 Dress is made of knit 100% polyester fabric coated with plastic.

The above items are well made with finished waist, styling and embellishments.

The essential character for TM200, style 1 Top and TM100, style 1 skirt is imparted by knit polyester.

The applicable subheading for the Top, TM200 style 1 will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other, Girls’: Other. “ The duty rate will be 32%ad valorem. The textile category designation is 639.

  The applicable subheading for the skirt/tutu TM100, style 1, TM100 style 1T and TM200 style 3 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 Dress, TM400 style 3 will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907; Other, Other: Other: Women’s or girls’.” The duty rate will be 7.1% 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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