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NY N003291

December 11, 2006



TARIFF NO.: 6206.40.3050, 6217.10.9530, 6104.63.2011, 6211.43.0091

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

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

Dear Mr. Fragomeli:

In your letter dated November 7, 2006 you requested a classification ruling. The sample will be returned to you as requested.

Items 6801597 S, 6801598 M and 6801599 L, is a Vampire Costume in three different sizes, consisting of a shirt/blouse, jabot, pants and cape. The long sleeve shirt/blouse is made of knit and woven polyester fabric in which the woven portion covers over 60% of the surface area. The woven portion imparts the essential character of the shirt/blouse. The garment has a hook and loop closure at the back and a faux vest at the front. The jabot is made of woven polyester fabric with a hook and loop closure at the back. The knit velour polyester pants have an elasticized waist and the cape is made of woven polyester fabric, with a large collar and a self-tie at the neck.

The costume shirt/blouse, pants and cape are well made with a finished neckline or waist, styling and embellishments.

The Vampire Costume consists of two or more garments. Note 13 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles that may be packaged with the garments must also be classified separately.

 The applicable subheading for the shirt/blouse will be 6206.40.3050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blousesOf man-made fibers: Other; Other, Other: Girls’: Other." The duty rate will be 26.9% ad valorem. The textile category designation is 641.

The applicable subheading for the jabot will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other, Of man-made fibers." The duty rate will be 14.6% ad valorem. The textile category designation is 659.

  The applicable subheading for the pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’trousersknitted or crocheted: TrousersOf synthetic fibers: Other: Other, Trousers and breeches: Other." The general duty rate will be 28.2% ad valorem. The textile category designation is 648.

 The applicable subheading for the cape will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tracks suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other.” The duty rate will be 16%. The textile category designation is 659.

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 that 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.


Robert B. Swierupski

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