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NY M80950




March 20, 2006

CLA-2-61:RR:NC:N3:353 M80950

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.43.0091

Ms. Cherry Lin
Tom’s Toy Int’l., Ltd.
Concordia Plaza, Rm. 603-606, 6/F
1 Science Museum Rd., TST East
Kowloon, HK
852

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

Dear Ms. Lin:

In your letter dated February 24, 2006 you requested a classification ruling.

The submitted sample, Style SW 1038, Halloween Costume Cape Set is a child’s costume consisting of a cape and headband with horns. You state that the cape is made of knit 100% polyester fabric. However, examination revealed that the cape is made of woven 100% polyester fabric. The garment has a full lining and front opening with a self-fabric tie and a five-inch collar.

The costume is well made with finished seams and neck.

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 cape imparts the essential character of the set.

The applicable subheading for the Halloween Cape Costume Set, Style SW 1038 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits and swimwear; other garments: Other garments women’s or girls’: Of man-made fibers, Other." The duty rate will be 16% 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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