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NY N014514

August 7, 2007



TARIFF NO.: 6114.30.3070

Mr. Lane Fragomeli
Paper Magic, Halloween Division
345 7th Ave., 6th Floor
New York, NY 10001

RE: The tariff classification of a costume from China.

Dear Mr. Fragomeli:

In your letter dated July 13, 2007, you requested a classification ruling. The sample will be returned to you.

The submitted sample, Edwardian Stalker Costume Set will be imported as:

Items 6838289, 6838290, 6838291, 6838292 – Child Boy, Sizes 4-6, 7-8, 10-2, 12-14
Items 6838331, 6838332 – Teen Boy, Sizes 14-16 Items 6808820, 6808821, 6808822 – Adult Man, Sizes S, M, L Items 6848000, 6848001 – Plus Size Man, 1X- 2X

The Edwardian Costume Set consists of coat like garment, hat and cuffs. The coat-like is made of knit 100% polyester fabric. The garment features, padding at the shoulders, long sleeves, large stand-up collar, and a full front opening with three straps with hook and loop closures that close right over left. Examination reveals that the garment is suitable for use by both sexes. The coat like garment does not protect from the elements.

The costume is well made with a finished neck, 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 coat-like garment imparts the essential character of the set. The applicable subheading for the Edwardian Stalker Costume Set, Items 6838289, 6838290, 6838291, 6838292 – Child Boy, 6838331, 6838332, - Teen Boy, 6808820, 6808821, 6808822 – Adult Man and 6848000, 6848001 Plus Size Man, will 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The duty rate will be 14.9 percent ad valorem. The textile category designation is 659.

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With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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.

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. Information can also be found at the FTC website www.ftc.gov (click on "Consumer Protection,” “Business Information,” “Clothing & Textiles,” “Threading Your Way Through the Labeling Requirements”).

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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