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NY N020637




January 2, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020, 6104.63.2011, 6116.93.8800, 9505.90.6000

Mr. Lane Fragomeli
Paper Magic Group, Halloween Div.
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 December 5, 2007, you requested a classification ruling. The samples which you submitted are being returned as requested.

The CHATTERER Costume will be imported as follows:

Items 6838802 Size M, 6838803 Size L – Teen Boy Items 6808844 Size S, 6808845 Size M, 68088046 Size L – Adult Men Items 6848004 Size X1, 6848005 X2 – Plus Size Men

The CHATTERER Costume consists of a unisex top, pants and gloves made of knit 100% polyester fabric and a soft plastic mask. The top has long sleeves and a full length zipper at the back. The garment is partially coated with plastic design and trimmed with piping. The stirrup pants have a plastic coating at the hips, are trimmed with piping and has a hook and loop closure at the front.

The costume is well made with styling and finished neck, waist and edges.

The CHATTERER 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 top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s.” The duty rate will be 28.2% ad valorem. The textile category designation is 639.

The applicable subheading for the pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’trousersknitted or crocheted: TrousersOf synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other." The rate of duty will be 28.2% ad valorem. The textile category designation is 648.

 The applicable subheading for the gloves will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: Without fourchettes." The rate of duty will be 18.6% ad valorem. The textile category designation is 631.

 The applicable subheading for the mask will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke 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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