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NY L85031




June 16, 2005

CLA-2-61:RR:NC:3:353 L85031

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010; 6104.43.2020; 6111.30.5070

Ms. Leah C. Navidad
Disguise Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of costumes from China.

Dear Ms. Navidad:

In your letter dated May 11, 2005, you requested a classification ruling. As requested the samples will be returned to you.

You have submitted three samples. Style 102 Coffin Witch is an adult’s costume set. The well-made costume consists of a knit 100% polyester fiber fabric dress with insets of knit 90% polyester and 10% spandex fiber fabric on the bodice and 100% nylon knit netting on the bottom of the dress. The dress has multiple styling features. The set also contains a detachable brooch and witch hat.

Style 5390 Minnie Mouse Toddler is a toddler’s costume set. The well-made costume consists of a knit dress with a sewn-in panty. The bodice, skirt and brief are constructed of a knit 100% polyester fiber fabric, the front bodice overlay is constructed of a knit 50% polyester and 50% nylon fiber fabric and the sleeves and peplum are constructed of a knit 100% nylon fabric. The dress has styling features, a well-made neck and waist and sewn-on embellishments. The set also contains a pair of Minnie Mouse ears. The set is imported in sizes S (2T) and M (3T – 4T).

Style 5390 Minnie Mouse is also imported as an infant’s costume set. The well-made costume consists of a knit dress with a sewn-in panty. The bodice, skirt and brief are constructed of a knit 100% polyester fiber fabric, the front bodice overlay is constructed of a knit 50% polyester and 50% nylon fiber fabric and the sleeves and peplum are constructed of a knit 100% nylon fabric. The dress has styling features, a well-made neck and waist and sewn-on embellishments. The set also contains a pair of Minnie Mouse ears. The set is imported in size W (12 – 18 months).

Style 5598 Snow White Deluxe is an adult’s costume set. The well-made costume consists of a knit dress. The bodice, skirt, collar and cape are constructed of a knit 100% polyester fiber fabric, the sleeves are constructed of a knit 90% polyester and 10% spandex fiber fabric and the skirt net overlay is constructed of a knit 100% nylon fabric. The dress has styling features, a well-made neck and waist and sewn-on embellishments. The set also contains a bow hair tie.

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 styles 102 Coffin Witch Adult Costume Set and 5598 Snow White Deluxe Adult Costume Set will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . knitted or crocheted: dresses: of synthetic fibers: other, women’s. The duty rate will be 16 percent ad valorem.

The applicable subheading for style 5390 Minnie Mouse Toddler Costume Set will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . knitted or crocheted: dresses: of synthetic fibers: other, girls’. The duty rate will be 16 percent ad valorem.

The applicable subheading for style 5390 Minnie Mouse Infant Costume Set will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other, other: other. The duty rate will be 16 percent ad valorem.

Styles 102 Coffin Witch Adult Costume Set, 5390 Minnie Mouse Toddler Costume Set and 5598 Snow White Deluxe Adult Costume Set fall within textile category designation 636. Style 5390 Minnie Mouse Infant Costume Set falls within textile category designation 239. 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.

Sincerely,

Robert B. Swierupski
Director,

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