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NY N004136

December 22, 2006



TARIFF NO.: 6211.43.0091, 6104.43.2020

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 28, 2006, on behalf of Sears Holdings Global Sourcing Ltd., you requested a classification ruling. The samples will be returned to you.

You have submitted two samples. Style B-1166-00 is a child’s Vampire Costume Set. The well-made costume consists of a cape, pants, cravat and necklace. The cape is constructed of woven 100% polyester fabric. The cape has well-made neck and seams. The textile fabric pants are of flimsy construction.

Style G-1291-00 is a child’s Angel Costume Set. The well-made costume consists of a dress, wings and a headpiece. The dress is constructed of knit 100% polyester fabric with knit 100% nylon mesh sleeves. The dress has styling features, and well-made neck, seams and closure.

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 cape of Style B-1166-00 and the dress of Style G-1291-00 impart the essential character of the set.

The applicable subheading for the Style B-1166-00 Vampire Costume Set will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits and swimwear; other garments: other garments women’s or girls’: of man-made fibers, other. The duty rate will be 16 percent ad valorem.

The applicable subheading for the G-1291-00 Angel Costume Set 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 knitted or crocheted: dresses: of synthetic fibers: other, girls’. The duty rate will be 16 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/.

The Style B-1166-00 cape falls within textile category 659; the Style G-1291-00 dress falls within textile category 636. 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.

Your inquiry does not provide enough information for us to give a classification ruling on Style G-1592-02 Glamour Witch. You state that the fiber content of the overcoat in the set is 100% polyester. The fabric of the Style G-1592-02 overcoat appears to contain a metalized yarn, which has not been accounted for in the fiber content. Please supply a corrected fiber breakdown showing the quantity of metalized yarn used to form the fabric as a percentage of the fabric’s weight. Please note that when metalized yarn is twisted with a non-metalized yarn, the whole yarn is considered metallized for classification purposes. 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.

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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