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NY N011924




June 12, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.20.2030, 6114.30.3054

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

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

Dear Ms. Johnson:

In your letter dated May 22, 2007, you requested a classification ruling. The samples will be returned.

Style 6699, Davy Jones Quality – Child Costume Set consists of a blouse, belt and character mask. The blouse is made of knit 100% polyester fabric. The garment has long tattered sleeves, tattered front, back and bottom, piping around the neck and a hook and loop closure at the back.

Style 6621, New Goblin Quality Costume Set consists of a jumpsuit, mask and toy weapon (not included). The jumpsuit is made of knit 100% polyester fabric. The garment has long sleeves, stand-up collar with a hook and loop closure, embellishments on the shoulders and an attached belt.

The costumes are well made with a finished neck, 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 blouse for the Davy Jones Quality – Child Costume and the jumpsuit for the New Goblin Quality Costume imparts the essential character of the set.

The applicable subheading for the Davy Jones Quality – Child Costume Set, Style 6699, will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ blousesknitted or crocheted: Of man-made fibers: Other, Girls’: Other.” The duty rate will be 32.5% ad valorem. The textile category is 639.

The applicable subheading for the New Goblin Quality Costume Set, Style 6621, will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other." The duty rate will be 14.9% ad valorem. The textile category designation is 659.

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. Information can also be found at the FTC website www.ftc.gov (click on "Consumer Protection,” “Business Information,” “Clothing & Textiles,” “Threading Your Way Through the Labeling Requirements”).

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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