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NY M86331




September 29, 2006

CLA-2-61:RR:NC:3:353 M86331

CATEGORY: CLASSIFICATION

TARIFF NO.: 6111.30.5070

Ms. Leah Navidad
Disguise, Inc.
11906 Tech Center
Poway, CA 92064

RE: The tariff classification of infant costumes from China.

Dear Ms. Navidad:

In your letter dated August 21, 2006, requested a classification ruling. As requested the samples will be returned to you.

You have submitted five samples. Style 4600 Black Kitty is an infant’s costume set. The well-made costume consists of a knit polyester fabric jumpsuit. The item has a finished neckline, well made seams, arms and ankle edges and a hook and loop strip back closure. The costume also has a lined cat eared hood with a hook and loop closure, a detachable tail and a battery operated plastic blinking heart with a self clip that is inserted through a slit in the costume.

Style 4601 Whimsical Witch is an infant’s costume set. The well-made costume consists of a knit polyester fleece fabric dress with attached snapped bloomers. The item has styling features, a finished neckline, well made waist, seams, arms and bottom edges and a hook and loop strip back closure. The costume also has a witch hat and a battery operated plastic blinking heart with a self clip that is inserted through a slit in the costume.

Style 4602 Tiny T-Rex is an infant’s costume set. The well-made costume consists of a knit polyester fleece fabric jumpsuit. The item has a finished neckline, seams, arms and ankle edges and a hook and loop strip back closure. The costume also has a lined dinosaur hood with a hook and loop closure, a detachable dragon tail and a battery operated plastic blinking heart with a self clip that is inserted through a slit in the costume.

Style 4603 W’ittle Web-Maker is an infant’s costume set. The well-made costume consists of a knit polyester fleece fabric jumpsuit. The item has a finished neckline, seams, arms and ankle edges and a hook and loop strip back closure. The costume also has a lined spider hat and a battery operated plastic blinking heart with a self clip that is inserted through a slit in the costume.

Style 4604 Honey Bee is an infant’s costume set. The well-made costume consists of a knit polyester fleece fabric jumpsuit. The item has styling features, a finished neckline, well made waist, seams, arms and ankle edges and a hook and loop strip back closure. The costume also has a lined bee attenna hood with a hook and loop closure, detachable wings and a battery operated plastic blinking heart with a self clip that is inserted through a slit in the costume.

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 garment of all the styles imparts the essential character of the sets.

The applicable subheading for styles 4600 Black Kitty, 4601 Whimsical Witch, 4602 Tiny T-Rex, 4603 W’itttle Web-maker and 4604 Honey Bee (Infant) Costume Sets will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other, other: other. The duty rate will be 16 percent ad valorem

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/.

All styles fall within textile category 239. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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