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NY M86341

September 28, 2006

CLA-2-61:RR:NC:N3:353 M86341


TARIFF NO.: 6211.42.0081

Ms. Jackie Schmidt
School Specialty
W6316 Design Dr.
Appleton, WI 54912-1579

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

Dear Ms. Schmidt::

In your letter dated August 31, 2006 on behalf of Sportime, you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample, Super Hero Cape Costume Set consists of a cape and collar made of woven 100% cotton fabric. The cape measures approximately 32” in length and has a hook and loop closure at the back of the neckline. The separate collar has pockets sewn into it that hold 1 lb. steel weights and a hook and loop closure at the back. The weights allow a child to “feel the costume on their body. The costume is well made with a finished neckline, 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 cape imparts the essential character of the set.

   The applicable subheading for the Super Hero Cape Costume Set will be 6211.42.0081, HTSUS, which provides for "Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of cotton: Other." The rate of duty will be 8.1% ad valorem. The textile category designation is 359.

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/.

With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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