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NY M86609

October 18, 2006

CLA-2-61:RR:NC:3:353 M86609


TARIFF NO.: 6113.00.1005

Mr. Lane Fragomelli
Paper Magic Group, Halloween Division
345 7th Avenue
6 Floor
New York, NY 10001

RE: The tariff classification of a costume from China.

Dear Mr. Fragomelli:

In your letter dated September 8, 2006, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, Item Number 6801324 General Disaster (size medium) is a men’s costume set. The costume consists of a jacket and pants. The well-made jacket is constructed of a knit polyester fiber fabric that is coated with plastic material that completely obscures the underlying fabric. The jacket has a left over right closure. The well-made jacket has styling features, well-made neck and closure edges. The knit polyester pants are flimsily made. The costume also consists of boot covers, hat and a belt. You will be importing the identical costume in Item Numbers 6801323 (size small) and 6801325 (size large), the only difference is the size range.

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 the case of all styles the jacket imparts the essential character of the sets.

The applicable subheading for Item Numbers 6801324, 6801323 and 6801325 will be 6113.00.1005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric, coats and jackets: men’s or boys’. The duty rate will be 3.8 percent ad valorem.

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/.

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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