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NY M86807





October 6, 2006

CLA-2-62:RR:NC:3:353 M86807

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020

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

RE: The tariff classification of a costume from Taiwan.

Dear Mr. Fragomeli:

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 6801466 (size 3T-4T) is a toddler girl’s Deluxe Gold Witch Costume Set. The well-made costume consists of a dress constructed of knit polyester fabric, with woven short sleeves and a small woven inset on the front bodice. The knit portion of the dress, including most of the bodice, imparts the essential character. The dress has styling features, a well-made waist, finished arm, collar and bottom hem edges and sewn on embellishment. The costume set also includes a polyester witch hat. You will be importing the identical costume in Item Numbers 6801465 (size 2T), 6801474 (size small girl’s), 6801475 (size medium girl’s) and 6801476 (size large girl’s), 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 this case, the garment of all the styles imparts the essential character of the sets.

The applicable subheading for Item Numbers 6801466, 6801465, 6801474, 6801475 and 6801476 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.

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/.

All Item Numbers fall within textile category designation 636. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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.

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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