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NY N010329




May 17, 2007

CLA-2-62:RR:NC:N3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.43.4040, 6104.43.2020

Ms. Maria Johnson
Disguise, Inc.
11906 Tech Center Ct
Poway, CA 92064

RE: The tariff classification of children’s costumes from China.

Dear Ms. Johnson:

In your letter dated April 18, 2007, you requested a classification ruling. The samples will be returned to you.

Three samples were submitted with your request.

Style 6639, Prestige Genevieve Barbie Costume Set consists of a dress, wings, and tiara. The wings were not included with the sample. The dress is made of woven 100% polyester fabric. The ankle length dress has mutton style sleeves, a collar, peplum, a double layer skirt, embellishments down the front and a zipper closure at the back.

Style 6636, Princess Rosella Prestige Barbie Costume Set consists of a dress, wings and tiara. The wings were not included with the sample. The dress is made of woven 100% polyester fabric. The ankle length dress has long sleeves, a peplum, double layer at the front and skirt with embellishments and a back zipper closure.

Style 6687, Princess Ballerina Deluxe Barbie Costume Set consists of a dress and textile choker. The short dress is made of a knit 100% polyester fabric. The garment has an attached panty, multi layer skirt with trim and embellishments, trimming down the front and a pinafore style sleeves.

All of the above costumes are well made with a finished neckline, edges, styling and embellishments.

General Rule of Interpretation (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 for the Prestige Genevieve Barbie, Princess Rosella Prestige Barbie and Prima Ballerina Deluxe Barbie impart the essential character of the set.

The applicable subheading for Style 6339, Prestige Genevieve Barbie and Style 6636, Princess Rosella Prestige Barbie Costume Sets 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, skirtsDresses: Of synthetic fibers: Other: Other, Other: Girls’.” The duty rate will be 16% ad valorem. The textile category is 636.

The applicable subheading for Style 6687, Prima Ballerina Costume Set will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear); knitted or crocheted, Dresses, Of synthetic fibers, Other, Girls'." The rate of duty will be 16% ad valorem. The textile category designation is 636.

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/.

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. 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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