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NY N003661

December 19, 2006



TARIFF NO.: 6104.43.2020

Ms. Emily Huang
Handerson Handicraft Mfg. Co.
11F/6, No.2, Jian-BA Road, Chung-Ho
Taipei, Taiwan

RE: The tariff classification of children’s costumes from China.

Dear Ms. Huang:

In your letter dated November 21, 2006, on behalf of Sears Holdings Global Sourcing Ltd., you requested a classification ruling.

Five samples were submitted with your request.

Style G-2608-00, Pink Witch Costume Set consists of a dress made of knit 80% polyester/20%nylon fabric and a witch hat. The dress has long sleeves with a web design, a velour strip down the front and faux laces on the bodice.

Style 2242-03, Gothic Witch costume Set consists of a dress made of knit 55% polyester/45% cotton fabric and a witch hat. The dress has an overlay of see-through fabric, faux laces at the front and a trimmed neckline.

Style G-2581-00, Coated Witch Costume Set consists of a dress made of knit velour 70% polyester/30% nylon fabric and a velour collar. The dress has an attached see through fabric with web design and spangled trim on each side resembling a coat.

Style G-2609-00, Dazzling Witch Costume Set consists of a dress and witch hat. The long sleeve dress is made of knit velour 80% polyester/20% nylon fabric with faux ribbon laces at the front and ribbon trim at the handkerchief bottom and sleeves.

Style G-2610-00, Winged Vampiress Costume Set consists of a dress and wings. The dress is made of knit 50% polyester/50% nylon fabric. The dress has short heavy net sleeves with a faux ribbon lace front and spangled trim.

All of the above costumes are well made with finished necklines, styling 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 sets.

      The applicable subheading for the style G-2608-00, Pink Witch, style G-2242-03, Gothic Witch, style G-2581-00 Coated Witch, style G-2609-00, Dazzling Witch and style G2610-00, Winged Vampiress Costume Sets will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear); knitted or crocheted, Dresses, Of synthetic fibers, Other, Girls'." The rate of duty will be 16% ad valorem. The textile category designation is 642.

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, 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.


Robert B. Swierupski

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