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NY N015730




September 6, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020, 6104.53.2020, 9505.90.6000, 9615.19.6000 9503.90.0080

Mr. Lane Fragomeli
Paper Magic Group
345 7th Avenue, 6th Floor
New York, NY 10001

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

Dear Ms. Fragomeli:

In your letter received in this office August 15, 2007, you requested a classification ruling. The samples which you submitted are being returned as requested.

The submitted sample, Fairy – Purple/Pink Costume will be imported as:

Item 6838026, Size 2T
Item 6838027, 3T- 4T
Item 6838270, Size S, Child Girl
Item 6838271, Size M, Child Girl
Item 6838272, Size L, Child Girl

The Fairy – Purple/Pink Costume consists of a dress, overskirt, wings, headpiece and wand. The dress is made of a 100% knit polyester top and a woven polyester bottom. The dress has a shirred top with elastic and elasticized thin straps with flowers and net embellishments. The essential character of the dress is imparted by the top knit portion. The overskirt is made of knit net 100% polyester fabric. The garment has a full bank opening with a tie closure. The over skirt is trimmed with piping on the waist and hem. The headpiece is a rigid headband covered with textile fabric with a flower at the center.

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

The Fairy – Purple/Pink 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 Fairy – Purple/Pink Costume dress, Items 6838026, 6838027, 6838270, 6838271 and 6838272 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.

 The applicable subheading for the Fairy – Purple/Pink Costume skirt, Items 6838026, 6838027, 6838270, 6838271 and 6838272 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 textile category designation is 642.

The applicable subheading for the Fairy – Purple/Pink Costume wings, Items 6838026, 6838027, 6838270, 6838271 and 6838272 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articlesOther.” The duty rate will be free.

 The applicable subheading for the Fairy – Purple/Pink Costume rigid headband, Items 6838026, 6838027, 6838270, 6838271 and 6838272 will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Combs, hair-slidesCombs, hair-slides and the like: Of hard rubber or plastics: Other: Combs: Other." The duty rate will be 11% ad valorem.

      The applicable subheading for the Fairy – Purple/Pink Costume wand, Items 6838026, 6838027, 6838270, 6838271 and 6838272 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toysOther, Other.” The duty rate 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.

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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