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NY N006635

February 28, 2007



TARIFF NO.: 6206.40.3030, 6106.20.2010, 6211.43.0091, 9505.90.6000

Ms. Annalee C. Mc Kay
Mario Chiodo Studios/Seasonal Visions
1919 Peralta St.
Oakland, CA 94607

RE: The tariff classification of unisex costumes from China.

Dear Ms. Mc Kay:

In your letter dated February 6, 2007, you requested a classification ruling. The samples will be returned to you as requested.

The submitted samples are style 5148030-031, The Haunted Hotel: Bones the Bellboy Costume Set and style 5148050-051 Midnight Carnival Deluxe: Leo the Lion Tamer Costume.

Style 5148030-031, Bones the Bellboy Costume Set consists of a blouse, mask, hat and gloves with boney fingers. The blouse is made of woven 100% polyester fabric. The blouse has a hook and loop closure at the back and faux buttons on each side at the front with epaulets, long sleeves with trim and a stand-up collar.

The costume is well made with a finished neckline 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 blouse imparts the essential character of the set.

  The applicable subheading for style 5148030-031, The Haunted Hotel: Bones the Bellboy Costume Set will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses, shirts and shirt blouses: Of man-made fibers: Other: Other, Other: Women’s." The duty rate will be 26.9% ad valorem. The textile category is 641.

Style 5148050-051, Midnight Carnival Deluxe Leo the Lion Tamer Costume consists of shirt, cape, belt and boot covers. The shirt is made of knit polyester fabric. The garment has long sleeves, an attached vest and a lace closure. The cape is made of woven polyester fabric and is designed with a large trimmed collar, tie closure and embellishments on the sides. The boot covers and belt are made of plastic material.

The costume is well made with finished edges, styling and embellishments.

The Midnight Carnival Deluxe Leo the Lion Tamer Costume consists 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 shirt/blouse will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’sshirts, knitted or crocheted: Of man-made fibers: Other, Women’s." The rate of duty will be 32 % ad valorem. The textile category designation is 639.

 The applicable subheading for cape will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, women's or girls' (con.): Of man-made fibers...Other". The rate of duty will be 16% ad valorem. The textile category is 659.

           The applicable subheading for the boot covers and belt 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.

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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