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NY N015026





August 23, 2007

CLA-2-61:RR:NC:N3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.20.2010, 6104.63.2011, 6307.90.9889, 9503.00.8000

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, Sloth Costume Adult W will be imported as:

Item 6808118 Size S
Item 6808119 Size M
Item 6808120 Size L

The Sloth Costume consists of a top, pants and eye mask made of knit polyester fabric and toy remote control. The top has long sleeves, a collar, laces with metal grommets on each side and a full front opening with a hook and loop closure that closes right over left. The top is trimmed with lace at the bottom and front. The pants extend to just below the knee and are trimmed with lace. On each pant leg there is a slit and laces with metal grommets on each leg. The shaped sleep mask has elastic at the back.

The costume is well made with lacing, styling and embellishments.

The Sloth Costume 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 the top will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Woman’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other, Woman’s.” The duty rate will be 32% ad valorem. The textile category designation is 639.

 The applicable subheading for the pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’trousersknitted or crocheted: TrousersOf synthetic fibers: Other: Other, Trousers and breeches: Other." The duty rate will be 28.2% ad valorem. The textile category designation is 648.

 The applicable subheading for the eye mask will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7%. 

 The applicable subheading for toy remote control, will be 9503.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricyclesother toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other.” The rate of duty 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.

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.

Sincerely,

Robert B. Swierupski
Director,

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