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NY N003854

December 21, 2006



TARIFF NO.: 6104.43.2010; 6114.30.3070

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 22, 2006, on behalf of Sears Holdings Global Sourcing Ltd., you requested a classification ruling.

You have submitted four samples. Style #W-1911-00 is an adult’s Pirate Lady Costume Set. The well-made costume consists of a dress constructed of knit polyester fabric. The dress has styling features, a well-made waist, seams and finished front edges. The set also includes boot covers, headpiece and belt.

Style# W-1915-00-00 is an adult’s Red Princess Costume Set. The well-made costume consists of a dress constructed of knit polyester fabric with a peplum constructed of knit nylon fabric. The dress has styling features, a well-made neck, waist and seams, finished arm, peplum and bottom hem edges and sewn on embellishments. The set also includes a fabric headband.

Style# M-1288-03 is an adult’s Under Lord costume. The well-made costume consists of a hooded robe constructed of knit polyester fiber fabric. The robe has styling features, well-made neck and seams and finished closure, hood and collar edges.

Style # M-1312-00 is an adult’s Crimson Knight Costume Set. The well-made costume consists of a robe. The 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 seams, a hook and look strip back closure and finished styling edges. The costume also features a belt, boot covers and a knitted hood.

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 styles # W-1911-00 pirate lady, # W-1915-00 red princess and # M-1312-00 crimson knight imparts the essential character of the sets.

The applicable subheading for styles # W-1911-00 pirate lady costume set and # W-1915-00 red princess costume set will be 6104.43.2010, 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, women’s. The duty rate will be 16 percent ad valorem.

The applicable subheading for styles # M-1288-03 under lord and # M-1312-00 crimson knight costume set 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.

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/.

Styles # W-1911-00 pirate lady and # W-1915-00 red princess dresses fall within textile category designation 636. Styles # W-1911-00 pirate lady headpiece and belt, #M-1288-03 Under Lord costume and #M-1312-00 crimson knight robe, belt and hood fall within textile category designation 659. 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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