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NY M80415

March 8, 2006

CLA-2-61:RR:NC:N3:353 M80415


TARIFF NO.: 6114.30.3070

Ms. Diane Weinberg
Meeks & Sheppard
330 Madison Ave., 39th Fl
New York, NY 10017

RE: The tariff classification of toddler costumes from China.

Dear Ms. Weinberg:

In your letter dated February 8, 2006 on behalf of Celebration Halloween, Inc., you requested a classification ruling.

Four animal costumes made of knit plush polyester fabric were submitted with your letter. Style 4BSC-0121LY lady bug, 4BSC-0118LY, dog, SY-22019Y-V lion and 4BSC-0130LY-V bumble bee are one piece sleeveless garments that are designed to cover the torso and to extend to the upper legs of toddler size children. Each costume has an attached hood that features distinctive characteristics of that animal. The costumes are designed t o fit small children of a body height exceeding 86 centimeters.

The costumes are well made with finished seams, hems and embellishments.

The applicable subheading for styles 4BSC-0121LY, 4BSC-0118LY, SY-22019Y-V and 4BSC-010LY-V will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty 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.


Robert B. Swierupski

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