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NY N018306

October 30, 2007



TARIFF NO.: 6211.43.0091

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

RE: The tariff classification of a unisex costume from China.

Dear Mr. Fragomeli:

In your letter dated September 19, 2007, you requested a classification ruling. The samples which you submitted are being returned as requested.

The submitted sample, Barnacle Bill Costume Set will be imported as follows:

Items 6838294, 6838295, 6838296, 6838297 – child, Sizes S, M, L, XL Items 6838337, 6838338 – teen, Sizes M, L Items 6808826, 6808827, 6808828 – adult, Sizes S, M, L Items 6838080, 6838081 – plus size, Sizes 1X – 2X

The Barnacle Bill Costume Set consists of a hat, shirt, pants, “jacket”, belt, sash, and boot covers. The upper body garment, which you refer to as a jacket is made of woven 100% polyester fabric. The garment extends to the knee and has long sleeves, a collar and is tattered at the wrists, down the front and at the bottom. The “jacket” has no method of closure and does not protect against the elements. The shirt and pants are made of flimsy construction.

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 “jacket” imparts the essential character of the set.

 The applicable subheading for the Barnacle Bill Costume Set, Items 6838294, 6838295, 6838296, 6838297, 6838337, 6838338, 6808826, 6808827, 6808828, 6838080 and 6838081, will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, women's or girls': Of man-made fibers, Other". The rate of duty will be 16% 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With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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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