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NY L89158

December 28, 2005

CLA-2-62:RR:NC:N3:353 L89158


TARIFF NO.: 6204.33.5020, 6204.63.3530

Ms. Jackie Jean Schmit
School Specialty, Inc.
W6316 Design Dr.
Greenville, WI 54942

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

Dear Ms. Schmit:

In your undated letter you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample style 6P57129, Mexican Boy Costume consists of a bolero style jacket and pants composed of woven 80% polyester/20% cotton fabric. The jacket has trim on the sleeves and a full front opening without a closure. The pants have a hemmed bottom and a tunneled-elasticized waistband.

The Mexican Boy Costume is well made with turned and finished cuffs, styling and embellishments.

The Mexican Boy Costume consists of two or more garments. Note 13 of Section XI, of the HTSUSA, 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 13, the articles that may be packaged with the garments must also be classified separately.

 The applicable subheading for the bolero style jacket will be 6204.33.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women's or girls' suit-type jackets and blazers, Of synthetic fibers, Other, Girls'." The rate of duty will be 27.3% ad valorem. The textile category is 635.

The applicable subheading for the pants will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’ trousersTrousersOf synthetic fibers: Other: Other: Other: Other: Other, Trousers and breeches: Girls’." The duty rate will be 28.6% ad valorem. The textile category is 648.

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/.

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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