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NY N004135




January 4, 2007

CLA-2-61:RR:NC:N3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3059, 6104.53.2020, 9505.90.6090

Ms. Emily Huang
Handerson Handicraft Mfg. Co.
11F/6, No.2, Jian-BA Road, Chung-Ho
Taipei, Taiwan

RE: The tariff classification of a child’s costume from Taiwan.

Dear Ms. Huang:

In your letter dated November 28, 2006, on behalf of Sears Holdings Global Sourcing Ltd., you requested a classification ruling. The sample will be returned to you.

The submitted sample style G-2651-0, Cheerleader Costume consists of a pullover, skirt and pom poms. The pullover and skirt are made of knit velour 100% polyester fabric. The pullover has long sleeves and a finished neckline with ribbon trim and appliqué front. The skirt an elasticized waistband and the hem is trimmed with ribbon.

The Cheerleader costume is well made with a finished neckline, styling and embellishments.

The Cheerleader Costume consists 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 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’." The rate of duty will be 32% ad valorem.

 The applicable subheading for the skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirtsknitted or crocheted: skirts and divided skirts: Of synthetic fibers: Other, Girls’.” The duty rate will be 16% ad valorem.

The applicable subheading for pom poms will be 9505.90.6090, 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 rate of duty 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/.

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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