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NY M84811




July 25, 2006

CLA-2-62:RR:NC:N3:353 M84811

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.43.4040

Ms. Darla Perry
Pony Express Creations, Inc.
9350 Trade Pl., Suite C
San Diego, CA 92126

RE: The tariff classification of a child’s costume from China/Hong Kong/Vietnam.

Dear Ms. Perry:

In your letter dated June 21, 2006, you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample, style 350403, Pretty Witch Costume Set consists of a dress, train and witch style hat. The dress is made of woven 100% nylon fabric. The dress double-layered skirt, short sleeves, embellishments at the front and a hook and loop closure at the back. The train attaches around the waist with a belted hook and loop closure.

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 dress imparts the essential character of the set.

  The applicable subheading for style 350403, Pretty Witch Costume Set will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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.

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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