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NY N020623




January 2, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020

Ms. Christian Lee
Handerson Handicraft Mfg. Co.
11F/6, No. 2, Jian-Ba Road, Chung-Ho
Taipei, Taiwan

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

Dear Ms. Lee:

In your letter received in this office on December 6, 2007, on behalf of Sears Holdings Global Sourcing Ltd., you requested a classification ruling. As requested, the sample will be returned. .
The submitted samples are Style #s G-2607-01 Princess, G-2714-00 Red Riding Hood, G-3061-00 Poodle Girl and G-3062-00 Witch costumes.

The Style# G-2607-01 Princess costume consists of a dress and headband constructed of knit polyester fabric. The well made dress features styling of the sleeves and skirt, finished neck and edges, sturdy waist and seams, and sewn-on embellishments.

The Style# G-2714-00 Red Riding Hood costume consists of a dress and cape constructed of knit polyester fabric. The well made dress features a faux lace-up bodice, sturdy waist and seams, hemmed short sleeves, and lace-like trim on the skirt. The flimsy hooded cape features a string tie and raw edges.

The Style# G-3061-00 Poodle Girl costume consists of a dress, belt and scarf. The dress is constructed of knit polyester fabric and features a finished neckline, sturdy waist and seams, a poodle appliqué on the skirt, turned collar, and hemmed skirt and short sleeves. The belt is constructed of cellular plastic and the scarf of woven nylon fabric.

The Style# G-3062-00 Witch costume consists of a dress and witch hat. The dress is constructed of knit polyester fabric and features styling of the sleeves and skirt, a finished neck, sturdy waist and seams, and sewn-on embellishments. The witch hat is constructed of woven nylon fabric.

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 dresses impart the essential character of the sets.

The applicable subheading for the Style #s G-2607-01 Princess, G-2714-00 Red Riding Hood, G-3061-00 Poodle Girl and G-3062-00 Witch costume sets 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, skirtsknitted 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. 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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