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NY N003295




December 11, 2006

CLA-2-62:RR:NC:3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.43.0060; 6104.53.2010; 6217.10.9530; 6506.91.0060

Mr. Lane Fragomeli
Paper Magic Group, Halloween Division
345 7th Avenue
6 Floor
New York, NY 10001

RE: The tariff classification of a Costume from China.

Dear Mr. Fragomelli:

In your letter dated November 7, 2006, you requested a classification ruling. As requested, the sample will be returned to you.

The submitted sample, Item Number 6801051 (size extra large) Valkyerie is an adult costume constructed of polyester fabric. The well-made costume consists of a top and skirt. The woven top has styling features, wide elastic edging, metal grommet front closure, finished closure edge and a sewn on embellishment. The knit skirt has styling features and a well-made waist. The costume also features woven polyester arm covers and a plastic Valkyerie hat with horns. You will be importing the identical costume in Item Number 6801052 (size extra extra large ), the only difference is the size range.

Item Numbers 6801051 and 6801052 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 top will be 6211.43.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski suits and swimwear; other garments: other garments, women’s or girls: of man-made fibers, blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. The duty rate will be 16 percent ad valorem.

The applicable subheading for the skirt will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, , knitted or crocheted: skirts and divided skirts: of synthetic fibers: other, women’s The duty rate will be 16 percent ad valorem.

The applicable subheading for the arm covers will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up clothing accessories, other than those of heading 6212: accessories: other: other, of man-made fibers. The duty rate will be 14.6 percent ad valorem.

The applicable subheading for the hat will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other headgear, whether or not lined or trimmed: other: of rubber or plastics, other. The duty rate will be Free.

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/.

The top falls within textile category designation 641. The skirt falls within textile category designation 642. The arm covers fall within textile category designation 659. 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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