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NY N009689




May 10, 2007

CLA-2-61:RR:NC:3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020, 9505.90.6000

Ms. Maria Johnson
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of children’s costumes from China.

Dear Ms. Johnson:

In your letter dated March 19, 2007, received in this office on April 13, 2007, you requested a classification ruling. As requested, the samples will be returned to you.

The submitted samples are Styles 6700MA Cinderella, 6702MA Belle and 7310 Aurora Extra Value Costumes.

The Style 6700MA Cinderella Costume consists of a dress, arm covers and a headband. The dress, arm covers and headband are constructed of knit polyester fabric. Although it has a flimsy waist and seams and loose overlock stitching at the armholes and bottom edges, the well-made dress features a two-layer decorative belt/peplum and cap sleeve, feather boa neckline, finished edges on the cap sleeve and belt, and a sewn-on cameo.

The Style 6702MA Belle Costume consists of a dress and arm covers. The dress and arm covers are constructed of knit polyester fabric. Although it has a flimsy waist and seams, a hook and loop tab closure and overlock stitching at the arms, bottom and closure edges, the well-made dress features a finished neckline with illusion netting, false portrait-neck styling, drop waist, skirt with net overlay, and a sewn-on belt and cameo.

The Style 7310 Aurora Extra Value Costume consists of a dress and crown. Although it features styling, a reinforced waist and sewn-on belt, the dress has a flimsy neck, flimsy seams, a hook and loop tab closure, and loose overlock stitching at the arms, bottom and closure edges. The crown is headband style.

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 dresses impart the essential character of the sets.

The applicable subheading for the Styles 6700MA Cinderella and 6702MA Belle Costume sets 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, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear); knitted or crocheted: Dresses: Of synthetic fibers, Other, Girls’." The rate of duty will be 16% ad valorem. The textile category designation is 636.

The applicable subheading for the Style 7310 Aurora Extra Value Costume will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “festive, carnival and 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. 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.

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.

Sincerely,

Robert B. Swierupski
Director,

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