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NY N003914

December 29, 2006



TARIFF NO.: 6114.30.3070, 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 costumes from China.

Dear Ms. Huang:

In your letter dated November 29, 2006, you requested a tariff classification ruling. The samples will be returned to you.

Four samples were submitted with your request.

Style B-1162-01, Red Ninja Costume Set is a child’s costume consisting of top, pants, hood, armband, belt and headband made of knit 100% polyester fabric. The top is an upper body garment that has long sleeves, epaulets and a full front opening. The flimsily made pants have an elasticized waistband. The hood covers the neck and has an opening for the face. The armband, belt and headband are 2 ¾” wide strips of fabric.

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 top imparts the essential character of the set.

The Red Ninja Costume upper body garment is well made with a finished neckline, styling and embellishments.

The applicable subheading for the style B-1162-01, Red Ninja 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: Women’s or girls’. The duty rate will be 14.9% ad valorem.

Style G-1899-00, Spider Ella Costume consists of a long dress with a large collar and long net sleeves with a cobweb design. The garment is made of knit 100% polyester fabric.

The Spider Ella Costume is a child’s costume that is well made with a finished neckline, styling and embellishments.

 The applicable subheading for the style G-1899-00, Spider Ella Costume will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’blazers, dresses, skirtsknitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’." The duty rate will be 16% ad valorem. The textile category designation is 636.

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/.

Your inquiry does not provide enough information for us to give a classification ruling on style M-1157-01, Ruby King. Your request for a classification ruling should include the entire costume. The pants for this costume were not included with the sample.

In addition, your inquiry does not provide enough information for us to give a classification ruling on style M-1154-00, Deluxe Pirate Captain Costume the following information regarding the costume coat must be submitted:

1- Please provide full manufacturing specifications on the textile fabric. 2- Is the fabric a warp or weft knit?
3- Were any finishing processes performed on this fabric (i.e. calendaring, hot rolling, brushing, etc? Specifically, what finishing process was used to create the textured appearance of the outer surface of the fabric? 4- Is the fabric merely brushed or is it of pile construction? 5- Is this fabric coated with any substance (i.e. plastic, rubber, flock, etc)? If there is a coating, please identify the coating material.

When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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