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NY N023643




March 13, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3059

Ms. Helen Cooper
Original Concepts Inc.
701 E. 3rd St., Suite 130
Los Angeles, CA 90013

RE: The tariff classification of a costume kit from China.

Dear Ms. Cooper:

In your letter dated February 15, 2008, on behalf of Smiffy’s, you requested a classification ruling. As requested, the sample will be returned.

The submitted sample is a Style 30344 Victorian Vampire kit consisting of an item you refer to as an overdress and a collar. The “overdress” is a cardigan constructed of knit net polyester fabric with a lining of woven satin polyester fabric on the bottom half of the sleeves. The cardigan extends to the upper thigh, has a full front opening with one elasticized band snap closure, is finished on the edges with knit lace-like fabric trim, and features sewn-on decorative ribbons and bows. The collar is constructed of woven satin polyester fabric and features an attached metal pendant in the shape of a bat.

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 cardigan imparts the essential character of the set.

The applicable subheading for the Style 30344 Victorian Vampire kit will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Women’s or girls’: Other." The rate of duty will be 32% ad valorem. The textile category designation is 639.

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With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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.

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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