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NY N003653




December 15, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020; 6110.30.3059; 6211.43.0060; 6104.63.2028; 9505.90.6000; 6117.80.9540; 7117.90.7500

Ms. Emily Huang
Handerson Handcraft Manufacturing Co.
11 F/6, No.2
Jian-Ba Road, Chung-Ho,
Taipei, Taiwan

RE: The tariff classification of costumes from China and Taiwan.

Dear Ms. Huang:

In your letter dated November 20, 2006, on behalf of Sears Holdings Global Sourcing Ltd., you requested a classification ruling.

You have submitted five samples. Style# B-2606-00 is a child’s Bride Costume Set. The well-made costume consists of a dress constructed of knit polyester fabric with a knit nylon peplum. The dress has styling features, a well-made neck, waist and seams and finished edges on the peplum and lace. The set also includes a bridal veil. The costume will be imported from China.

Style# G-2611-00 is a child’s Purple Witch Costume Set. The well-made costume consists of a dress constructed of knit polyester fabric with two partial overskirts. The bottom overskirt is constructed of knit nylon fabric, the top small peplum-like overskirt and bottom portion of the sleeves are constructed of woven nylon fabric. The essential character of the dress is imparted by the polyester knit portion. The dress has styling features, a well-made neck, waist, seams and hemmed bottom. The set also includes a polyester witch hat. The costume will be imported from China.

Style# G-1207-03 is a child’s Red Devil Costume Set. The well-made costume consists of a dress constructed of knit polyester fabric with two partial overskirts. The bottom overskirt and sleeves are constructed of knit nylon fabric, the top small peplum-like overskirt is constructed of woven nylon fabric. The essential character of the dress is imparted by the polyester knit portion. The dress has styling features, a well-made neck, waist and seams. The set also includes devil horns. The costume will be imported from China.

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

The applicable subheading for Styles # B-2606-00 Bride, G-2611-00 Purple Witch and G-1207-03 Red Devil will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . knitted or crocheted: dresses: of synthetic fibers: other, girls’. The duty rate will be 16 percent ad valorem.

Style# G-2604-00 is a children’s Devil costume. The well-made costume consists of a pullover top and pants and is constructed of knit polyester fiber fabric. The pullover top has styling features, well-made seams and a sewn on embellishment. The pants have styling features and well-made seams. The costume also features devil horns. The costume will be imported from Taiwan.

Style # G-2379-01 is a children’s Hippie Costume. The well-made costume consists of a shirt and pants. The pullover shirt is constructed from woven polyester fabric and has styling features, well-made seams and a sewn on embellishment. The pants are constructed of knit polyester fabric and have styling features and well-made seams. The costume also features a rectangular item made of knit polyester fabric that measures approximately 5 ¾ inches wide and 43 inches long. You describe this item as a headband, however, this item may also be used as a belt. The costume also features a necklace consisting of a plastic peace sign pendant strung on a textile cord. The costume will be imported from Taiwan.

Styles #G-2604-00 and G-2379-01 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 style #G-2604-00 devil pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other: women’s or girls: other. The duty rate will be 32 percent ad valorem.

The applicable subheading for the style G-2379-01 hippie shirt 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 styles #G-2604-00 devil and G-2379-01 hippie pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, trousers and breeches: girls’: other: other. The duty rate will be 28.2 percent ad valorem.

The applicable subheading for the style # G-2604-00 devil horns will be will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The duty rate will be Free.

The applicable subheading for the style # G-2379-01 hippie headpiece will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments and clothing accessories: other accessories: other: other, of man-made fibers: other. The duty rate will be 14.6 percent ad valorem.

The applicable subheading for the style # G-2379-01 hippie necklace, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts: other: of plastics. 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/.

Style # G-2606-00 Bride, G-2611-00 Purple Witch and G-1207-03 Red Devil dresses fall within textile category designation 636. Style #G-2606-00 bridal veil falls within textile category designation 659. 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.

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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