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NY N014523




August 10, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020, 6104.43.2010, 6211.43.0091

Mr. Lane Fragomeli
Paper Magic, Halloween Division
345 7th Ave., 6th Floor
New York, NY 10001

RE: The tariff classification of a costume from China.

Dear Mr. Fragomeli:

In your letter dated July 16, 2007, you requested a classification ruling. The sample will be returned to you.

The submitted sample, Little Red Riding Hood Costume will be imported as:

Items 6838634, 6838635 – Teen Girl, Sizes 14-16 Items 6808043, 6808044, 6808045 – Adult W, Sizes S, M, L

The Little Red Riding Hood Costume consists of a dress and cape. The dress is made of a polyester knit top with an inset of woven polyester at the bust and a woven polyester bottom. The dress has short puffed sleeves, laces with metal grommets down the front and a lace at the bottom of the hem. The essential character of the dress is imparted by the top knit portion. The cape is made of woven 100% polyester fabric. The short cape with an attached hood has a full front opening with a ribbon closure.

The costume is well made with styling, trimmed hem and embellishments.

The Little Red Riding Hood Costume consists of two or more garments. Note 14 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 14, the articles that may be packaged with the garments must also be classified separately.

The applicable subheading for the Little Red Riding Hood Costume – Teen Girl, dress, Items 6838634, 6838635 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 642.

The applicable subheading for the Little Red Riding Hood Costume – Adult W, dress Items 6808043, 68808044, 6808045 will be 6104.43.2010, 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, Women’s." The rate of duty will be 16% ad valorem. The textile category designation is 642.

    The applicable subheading for the Little Red Riding Hood cape, Items 6838634, 6838635 – Teen Girl and Items 6808043, 6808044, 6808045 – Adult W will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, women's or girls': Of man-made fibers, Other". The rate of duty will be 16% 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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