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NY L82191

February 14, 2005

CLA-2-62:RR:NC:3:353 L82191


TARIFF NO.: 6206.40.3050, 6204.53.3020, 6117.80.9540, 9505.90.0080

Mr. Troy D. Crago
Atico Int’l. USA, Inc.
501 South Andrews Ave.
Ft. Lauderdale, FL 33301

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

Dear Mr.Crago:

In your letter dated January 11, 2005 you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample style C079BA00407, Satin Princess Costume consists of a blouse, skirt, cuff, crown and wand. The blouse and skirt are composed of woven polyester fabric, cuff, knit net man-made fiber fabric and plastic crown and wand. The sleeveless blouse has shirring at the front, lace at the bottom and neck and a full back opening with a hook and loop closure. The top is well made with styling, finished edges and sewn on embellishments. The skirt has a tunnel waist with substantial elastic.

The Satin Princess Costume, style C079BA00407consists of two or more garments. Note 13 of Section XI, of the HTSUSA, requires that the 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 13, the articles that may be packaged with the garments must also be classified separately.

The applicable subheading for the blouse will be 6206.40.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’ blousesOf man-made fibers: Other; Other, Other: Girls’: Other." The duty rate will be 26.9% ad valorem. The textile category designation is 641.

     The applicable subheading for the skirt will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’skirtsSkirts and divided skirts: Of synthetic fibers: Other: Other, Girls’." The duty rate will be 16% ad valorem. The textile category is 642.

  The applicable subheading for the cuff will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up clothing accessories, knitted or crochetedOther accessories: Other: Other, Of man-made fibers: Other." The rate of duty will be 14.6% ad valorem. The textile category is 659.

The applicable subheading for the toy wand and crown will be 9503.90.0080, HTS, which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The rate of duty will be free.

Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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.


Robert B. Swierupski

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