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NY M86810

October 3, 2006

CLA-2-62:RR:NC:N3:353 M86810


TARIFF NO.: 6204.43.4040

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

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

Dear Mr. Fragomeli:

In your letter dated September 8, 2006, you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample Item 6891021S, Story Book Princess Costume Set consists of a dress and detachable sleeves made of woven 100% polyester fabric. The costume will also be imported in size medium, Item 6891022M and size large, Item 6891023L. The long dress has a shirred skirt with an attached hoop, a portrait collar and a finished neckline with piping. At the back is a zipper closure. The well-made costume has styling, a finished neckline and embellishments.

General Rule of Interpretation (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 dress imparts the essential character of the set.

The applicable subheading for the Story Book Princess Costume Set, Items 6891021S, 6891022M and 6891023L will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dressesDresses: Of synthetic fibers: Other: Other, Other: Girls’.” The duty rate will be 16% 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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