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NY N009278

April 24, 2007



TARIFF NO.: 6113.00.9086

Ms. Helena M. Cooper
Fun World/Pony Div.
9431 Dowdy Dr., Suite A
San Diego, CA 92126

RE: The tariff classification of a costume from China and Taiwan.

Dear Ms. Cooper:

In your letter dated March 28, 2007, you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample, Style 119304, Fifty Cent Men’s Costume Set is made of 100% knit polyester fabric bonded foam material with a metal necklace. The costume is designed as a coin and worn on the body with shoulder straps and ties on each side. The item is finished with piping around the edges.

This office had previously ruled on Style 119304 in ruling N008428, dated April 2, 2007, as per telephone conversation with your office, you informed us that there has been a fabric change and you have added the necklace.

As per telephone conversation with your office, you informed us that there has been a fabric change in the costume. The Fifty Cent Men’s Costume will be made in the above stated 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 garment imparts the essential character of the set.

The applicable subheading for Style 119304, Fifty Cent Men’s Costume Set will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Other: Women’s or girls’." The duty rate will be 7.1% 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/.

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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