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NY L89364




December 30, 2005

CLA-2-61:RR:NC:N3:353 L89364

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020, 6114.30.3054

Ms. Anna Maria Salas Rogalski
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of children’s costumes from China.

Dear Ms. Rogalski:

In your letter dated December 19, 2005 you requested a classification ruling. The samples will be returned to you as requested.

Two samples were submitted with your request. Style 3052, Devil Rebel Costume Set consists of a dress, gloves and horns headband. The sleeveless dress is composed of 100% polyester fabric. The garment is made of a knit velour top and a woven bottom with a net over lay with sequins.

Style 3054, Phat Cat Costume Set consists of a jumpsuit and headband. The off the shoulder jumpsuit is composed of knit velour fabric with faux fur at the ankles and wrists.

Both are well made with finished edges, styling and embellishments.

 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 dress for style 3052, Devil Rebel and the jumpsuit, style 3054, Phat Cat imparts the essential character of the set.

The applicable subheading for the Devil Rebel Costume Set, style 3052 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girl’sdressesknitted or crocheted: Dresses: Of synthetic fibers: Other: Girls’." The rate of duty will be 16% ad valorem. The textile category designation is 636.

The applicable subheading for the Phat Cat Costume Set, style 3052 will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other." The duty rate will be 14.9% 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/.

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.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item.

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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