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NY N012642




June 26, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010, 9505.90.6000

Ms. Leah C. Navidad
Disguise, Inc.
11906 Tech Center Ct
Poway, CA 92064

RE: The tariff classification of costumes from China.

Dear Ms. Navidad:

In your letter dated June 6, 2007, you requested a classification ruling. The samples will be returned to you.

The submitted samples are Styles 854 Veinia and 6863FEL Barbie Vet – Deluxe costumes.

The Style 854 Veinia costume consists of an adult dress and wings. The dress is constructed of knit 100% polyester fabric. The textile fabric wings attach to the dress by means of hook and loop strips. The dress has a hook and loop tab closure, and a flimsy neck, interior seams and edges. However, it contains numerous styling features and sewn-on embellishments and is considered well-made.

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 Style 854 dress imparts the essential character of the set.

The Style 6863FEL Barbie Vet – Deluxe costume is a redesign of the Style 6863 costume ruled on in ruling N010332, dated May 17, 2007. The costume consists of a top, pants, collar and toy stethoscope. Although the top has some styling and sewn-on embellishments, it features a flimsy neck and interior seams, a hook and loop tab closure, and loose overlock stitched closure, wrist, pocket and bottom hem edges. The flimsy top imparts the essential character of the costume.

The applicable subheading for the Style 854 Veinia costume will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women's or girls' suits, ensemblesdresses, skirtsknitted or crocheted: Dresses: Of synthetic fibers, Other, Women’s." The rate of duty will be 16% ad valorem. The textile category designation is 636.

The applicable subheading for the Style 6863FEL Barbie Vet – Deluxe costume will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment 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/.

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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