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NY N003657




December 19, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020; 6204.43.4040; 6106.20.2030; 6104.63.2028; 6117.80.8500; 9505.90.6000; 6117.80.9540; 6114.30.3070; 6114.30.3054; 6116.93.8800

Ms. Emily Huang
Handerson Handcraft Manufacturing Co.
11 F/6, No.2
Jian-Ba Road, Chung-Ho,
Taipei, Taiwan

RE: The tariff classification of costumes from China.

Dear Ms. Huang:

In your letter dated November 20, 2006, on behalf of Sears Holdings Global Sourcing Ltd., you requested a classification ruling.

You have submitted five samples. Style# G-2575-00 is a child’s Classic Witch Costume Set. The well-made costume consists of a dress constructed of knit polyester fabric. The dress has styling features, a well-made waist and seams. The set also includes a man-made fiber fabric witch hat.

Style# G-2607-00 is a child’s Medieval Princess Costume Set. The well-made costume consists of a dress constructed of knit polyester fabric. The dress has styling features, a well-made neck, seams and sewn on embellishment. The set also includes a knit polyester headpiece with a foam backing.

Style# G-2582-00 is a child’s Pink Princess Costume Set. The well-made costume consists of a dress. The front bodice is constructed of woven polyester fabric. The sleeves and peplum are constructed of woven nylon fabric. The rest of the dress is constructed of knit polyester fabric. The essential character of the dress is imparted by the woven polyester bodice. The dress has styling features, a well-made neck, waist and seams. The set also includes a headpiece.

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 of all three styles imparts the essential character of the sets.

The applicable subheading for Styles #G-2575-00 Classic Witch Costume Set and G-2607-00 Medieval Princess Costume Set 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.

The applicable subheading for Style # G-2582-00 Pink Princess Costume Set will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . : dresses: of synthetic fibers: other, other: girls’. The duty rate will be 16 percent ad valorem.

Style# B-1508-00 is a children’s Pirate costume. The well-made costume consists of a shirt and pants and is constructed of knit polyester fiber fabric. The tunic-style shirt has well-made seams and a four grommet neck closure. The pants have a well-made waist and well-made seams. The costume also features a knit polyester headband, eye patch and a polyester knit belt coated with compact plastic.

Style # B-1509-00 is a children’s Prize Fighter Costume. The well-made costume consists of a robe and jumpsuit. The hooded robe is constructed from knit polyester fabric and has styling features, well-made seams and finished edges on the arms, robe opening and hood. The jumpsuit is constructed of knit polyester fabric and has styling features, a finished neckline, well-made waist and seams, a hook and look strip back closure, and finished edges at the armholes and closure. The costume also features a knit polyester champion belt and costume boxing gloves that have a palm side and backside made of knitted fabric. You state that the boxing gloves for use with the Prize Fighter costume are composed of 50% knit polyester and 50% poly fiber.

Styles #B-1508-00 Pirate and B-1509-00 Prize Fighter consist 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 style B-1508-00 pirate tunic style shirt will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted: of man-made fibers: other, girls’: other. The duty rate will be 32 percent ad valorem.

The applicable subheading for styles #B-1508-00 pirate pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, trousers and breeches: girls’: other: other. The duty rate will be 28.2 percent ad valorem.

The applicable subheading for style # B-1508-00 pirate headband will be 6117.80.8500 Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments and clothing accessories: other accessories: other: headbands, ponytail holders and similar articles. The duty rate will be 14.6 percent ad valorem.

The applicable subheading for style # B-1508-00 pirate eye patch will be will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The duty rate will be Free.

The applicable subheading for style # B-1508-00 pirate and # B1509-00 prize fighter belts will be 6117.80.9540 Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments and clothing accessories: other accessories: other: other, of man-made: other. The duty rate will be 14.6 percent ad valorem.

The applicable subheading for style # B-1509-01 prize fighter robe will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls’. The duty rate will be 14.9 percent ad valorem.

The applicable subheading for style # B-1509-01 prize fighter jumpsuit will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: other, coveralls, jumpsuits and similar apparel: women’s or girls’. The duty rate will be 14.9 percent ad valorem.

The applicable subheading for style # B-1509-01 prize fighter boxing gloves will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The duty rate will be 18.6 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/.

Style # G-2575-00, G-2607-00 and G-2582-00 dresses fall within textile category designation 636. Style # B-1508-00 pirate shirt falls within textile category designation 639. Style # B-1508-00 pirate pants falls within textile category designation 648. Styles # B-1508-00 pirate belt and # B-1509-00 prize fighter belt, robe and jumpsuit fall within textile category designation 659. Style # B-1509-00 prize fighter gloves fall within textile category designation 631. 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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