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NY N003655




December 21, 2006

CLA-2-61:RR:NC:3:353 N003655

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020; 6114.30.3070; 6204.43.4040

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.

Dear Ms. Huang:

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

You have submitted five samples. Style # S-1373-00 is a toddlers Flame Devil Costume Set. The well-made costume consists of a dress constructed of knit polyester fabric with a knit nylon underskirt. The dress has styling features, a well-made neck, waist and seams. The set also includes a devil horns headband.

Style# S-1374-00 is a toddlers Pirate Costume Set. The well-made costume consists of a dress constructed of knit polyester fabric. The dress has styling features, a well-made neck, waist and seams. The set also includes a knit polyester bandana. 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 both styles impart the essential character of the sets.

The applicable subheading for Styles # S-1373-00 and S-1374-00 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# S-1349-00 is a toddler Pea Pod Costume. The well-made costume is constructed of plush knit polyester fabric. It is a one-piece sleeveless garment that covers the torso and extends to the upper part of the legs. The garment has styling features, well-made seams and sewn on embellishments. The costume has a separate beret that looks like the tops of the pea pod and booties.

Style # S-1360-00 is a toddler Cuddly Bear Costume. The well-made costume is constructed of plush knit polyester fabric. It is a one-piece sleeveless garment that covers the torso and extends to the upper part of the legs. The garment has styling features, well-made seams and sewn on embellishments. The costume has a separate hat that looks like the face of the bear and booties.

Style # S-1372-00 is a toddler Flower Fairy Costume. The well-made costume consists of a dress constructed of woven polyester fabric with woven nylon flower petal overlays. The dress has styling features, a well-made neck, seams and reinforced not visible over-lock stitching at armholes, finished closure edge and bottom hem. The dress also features a hat that looks like the stem and petals of a flower and detachable fairy wing that attach to the dress with hook and loop closures.

The individual pieces of the pea pod, cuddly bear and flower fairy costumes are mutually complimentary and designed to be used together. These garments are composite goods, which are classified by application of GRI 3(b) according to the component that imparts the essential character. For these items, the garments impart the essential character.

The applicable subheading for styles #S-1349-0 and S-1360-00 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls’. The duty rate will be 14.9 percent ad valorem.

The applicable subheading for # S-1372-00 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 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/.

Styles # S-1373-00 flame devil and S-1374-00 pirate dresses fall within textile category designation 636. Style #S-1374-00 pirate bandana falls within textile category designation 659. Styles S-1349-00 pea pod and S-1360-00 cuddly bear fall within textile category 659. Style S-1372-00 flower fairy falls within textile category 636. 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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