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NY M86611

October 24, 2006

CLA-2-61:RR:NC:N3:353 M86611


TARIFF NO.: 6113.00.1012

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

RE: The tariff classification of a costume from China.

Dear Mr. Fragomeli:

In your letter dated September 8, 2006, received in this office September 29, 2006, you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample style 6801326S, Major Vampire Costume Set consists of an outer garment with a removable belt made of knit 100% polyester fabric coated on the outer surface with a plastic material that completely obscures the underlying fabric. The garment has sleeves with fabric web between the sleeves and body of the garment. The item has belt, full front zipper closure and stand-up collar with braided piping and a straight hem with no tightening at the bottom. Styles 6801327M and 6801328L are exactly the same with the exception of the sizing.

The costume is well made with finished neck, styling and embellishments.

The individual pieces of the costume are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the garment imparts the essential character.

The applicable subheading for the Major Vampire Costume Set, styles 6801326S, 6801327M and 6801328L will be 6113.00.1012 Harmonized Tariff schedule of the United States (HTS), which 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, Other." The rate of duty 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/.

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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