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NY M82199

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May 5, 2006

CLA-2-61:RR:NC:3:353 M82199

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020; 6104.53.2020; 9505.90.6000; 9503.90.0080; 4202.22.8050; 6701.00.3000; 6117.10.2030; 6217.10.8500; 7117.90.7500

Mr. Armando Rivas
One Geoffrey Way
Wayne, NJ 07470-2030

RE: The tariff classification of a costume collection from China.

Dear Mr. Rivas:

In your letter dated March 30, 2006, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, Item 497271 “dress up set” is a child’s costume collection. The costume features a knit dress and knit skirt constructed of 100% polyester fabric. The well-made dress has styling features, well-made neck, waist, seams, sewn on embellishments and finished edges. The well-made skirt has styling features, well-made seams and sewn on embellishments. Also included is a flimsy fabric top. The costume collection has play slippers, a drawstring purse, feather boa, plastic wand, plastic glamour shoes, bridal veil, circlet, plastic jewelry: ring, earrings, bangle bracelets and bead necklaces. The costume is packaged in a cardboard trunk- like box that is considered usual packing for this sort of item.

Item 497271 consist(s) of two or more garments. Note 13 of Section XI, of the HTSUS, 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 dress will be 6104.43.2020 Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 the skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, . . . knitted or crocheted: skirts and divided skirts: of synthetic fibers: other, girls’. The duty rate will be 16 percent ad valorem.

The applicable subheading for the flimsy top will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The duty rate will be Free.

The applicable subheading for the slippers, plastic “glamour shoes” and the wand will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other toys; . . . : other, other. The duty rate will be Free.

The applicable subheading for the drawstring bag will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags of textile materials, with outer surface of textile materials: other: other, of man-made fibers. The duty rate will be 17.6 ad valorem.

The applicable subheading for the boa will be 6701.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes): articles of feather or down. The duty rate will be 4.7 percent ad valorem.

The applicable subheading for the veil will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: shawls, scarves, mufflers, mantillas, veils and the like: of man-made fibers, other. The duty rate will be 11.3 ad valorem.

The applicable subheading for the circlet will be 6217.10.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up clothing accessories, parts of garments or of clothing accessories, other than those of heading 6212: accessories: other: headbands, ponytail holders and similar articles. The duty rate will be 14.6 ad valorem.

The applicable subheading for bracelets, necklaces, earrings and rings will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts: other: of plastics. The duty rate will be Free.

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/.

The dress falls within textile category designation 636. The skirt falls within textile category designation 642. The drawstring purse falls within textile category designation 670. The veil falls within textile category designation 659. 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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See also:

• Tariff No.: 4202.22.80 - Handbags with or without shoulder strap or without handle, with outer surface of textile materials, nesi
• Tariff No.: 6104.43.20 - Women's or girls' dresses, knitted or crocheted, of synthetic fibers, nesoi
• Tariff No.: 6104.53.20 - Women's or girls' skirts and divided skirts, knitted or crocheted, of synthetic fibers, nesoi
• Tariff No.: 6117.10.20 - Shawls, scarves, mufflers, mantillas, veils and the like, knitted or crocheted, of man-made fibers
• Tariff No.: 6217.10.85 - Headbands, ponytail holders and similar articles, of textile materials containing < 70% by weight of silk, not knit/crochet
• Tariff No.: 6701.00.30 - Articles of feathers or down (other than articles & apparel filled or stuffed with feathers/down and worked quills & scapes)
• Tariff No.: 7117.90.75 - Imitation jewelry of plastics, nesoi, over 20 cents/dozen pcs or pts
• Tariff No.: 9503.90.00 - Toys and reduced scale models neosi and parts and accessories thereof
• Tariff No.: 9505.90.60 - Festive, carnival or other entertainment articles nesoi and parts & accessories thereof nesoi