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NY N024131




March 25, 2008

CLA-2-62:OT:RR:NC:3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6217.10.9530

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

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

Dear Ms. Cooper:

In your letter dated February 28, 2008, on behalf of Smiffy’s, you requested a classification ruling. As requested, the sample will be returned.

The submitted sample is a Style 30342 Sweetheart Nurse Kit consisting of a corset-like clothing accessory, glovettes and headband. The corset-like clothing accessory is constructed of woven red satin polyester fabric, measures 5-7½ inches in width, encircles the waist, resembles a wide belt worn around the midriff with ribbon laces and metal grommets at the back, and features white lace-like trim and fabric hospital-style crosses; it does not provide support. The glovettes are constructed of knit red satin polyester fabric, reach to the wrist, have two openings, one for four fingers and one for the thumb, and feature white lace-like trim and fabric hospital-style crosses. The headband, worn across the top of the head, is constructed of rigid plastic covered on top with woven red satin polyester fabric, and features white lace-like trim and a fabric hospital-style cross. The item also is imported as Style 30221 Sweetheart Nurse Kit – Plus Size.

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 corset-like clothing accessory imparts the essential character of the set.

The applicable subheading for the Styles 30342 Sweetheart Nurse Kit and 30221 Sweetheart Nurse Kit – Plus Size will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories: parts of garment or of clothing accessories, other than those of heading 6212: Accessories: Other: Other, Of man-made fibers." The rate of duty will be 14.6% 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.

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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