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NY N015025

August 23, 2007



TARIFF NO.: 6204.43.4030, 6211.43.0091, 9505.90.6000, 6217.10.9530

Mr. Lane Fragomeli
Paper Magic Group
345 7th Avenue, 6th Floor
New York, NY 10001

RE: The tariff classification of a costume from China.

Dear Mr. Fragomeli:

In your letter dated July 26, 2007, you requested a classification ruling. The samples which you submitted are being returned as requested.

The submitted sample, Gluttony Costume- - Adult W will be imported as:

Item 6808127, Size S
Item 6808128, Size M
Item 6808129, Size L

The Gluttony Costume consists of a dress, faux waist cincher, flimsy bloomers, arm ruffles and belt. The faux waist cincher, bloomers, arm ruffles and belt made of 100% woven polyester fabric.

The dress on the bust and the entire skirt is made of 100% polyester woven fabric. The midriff and back are made of knit fabric. The dress is shirred on the entire bust, has lace elasticized straps and lace trim on the hem. The essential character for the dress is the woven fabric.

The faux waist cincher has ribbon laces at the front with grommets, lace trim at the top and a side opening with a hook and loop closure. The faux waist cincher does not provide support.

The arm ruffles are completely shirred giving the appearance of ruffles and have elastic at each end. The belt has a very small apron and utensils attached and it is trimmed with lace. There is a hook and loop closure at the back. The bloomers are of flimsy construction.

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

The Gluttony consists of two or more garments. Note 14 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 14, the articles that may be packaged with the garments must also be classified separately.

      The applicable subheading for dress will be 6204.43.4030, 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): Dresses: Of synthetic fibers: Other: Other: Other: Women’s." The rate of duty will be 16% ad valorem. The textile category designation is 636.

  The applicable subheading for the waist cincher 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% ad valorem. The textile category designation is 659.

      The applicable subheading for the bloomers 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.

  The applicable subheading for arm ruffles and belt will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Other: Other, Of man-made fibers." The general rate of duty will be 14.6% 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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