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NY N019969

December 6, 2007



TARIFF NO.: 6104.43.2020

Ms. Christine Lee
Handerson Handicraft Mfg. Co.
11F/6, No.2, Jian-Ba Rd.
Ching-Ho, Taipei, Taiwan

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

Dear Ms. Lee:

In your letter dated November 17, 2007, on behalf of Sears Holdings Global Sourcing Ltd., you requested a classification ruling. The samples which you submitted are being returned as requested.

Five samples were submitted with your request.

Style G-3070-00 Vampiress Costume Set consists of a long dress made of knit velour polyester fabric and a choker. The garment is shirred with mutton-style sleeves, faux ribbon laces down the front with spangles, 4” collar with spangles and a self-fabric tie at the back.

Style G3071-00 Lace Pirate Costume consists of a dress and pirate-style hat. The dress is made of knit velour 70% polyester and 30% nylon fabric. The dress has a multi-layered skirt, short sleeves embroidered embellishments down the front and a ruffle at the neckline.

Style G-2581-00 Winged Vampiress Costume Set consists of a dress and choker with attached large collar. The long dress is made of knit velour polyester fabric with sheer nylon sleeves. The dress is designed with an overlay at the front of sheer fabric with cob web design and spangles with a ribbon tie at the waist.

Style G-2609-00 Coated Witch Costume Set consists of a dress and witch hat. The dress is made of knit velour polyester fabric with an inset of woven fabric at the front. The dress has mutton-style sleeves and a faux coat with ribbon laces and tie at the front.

Style G-2710-00 Devil Costume Set consists of a dress and headpiece made of knit velour polyester fabric. The short sleeve coated style dress is trimmed with spangles and faux ribbon laces and tie, and has a multi-layered skirt of sheer nylon fabric.

All of the above costumes will be imported in sizes Small, Medium and Large.

The costumes are well made with a finished neck, waist and seams, styling and sewn-on 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 dress imparts the essential character of the sets.

 The applicable subheading for Styles G-3070-00 Vampiress, G-3071-00 Lace Pirate, G-2581-00 Winged Vampiress, G-2609-00 Coated Witch and G-2710-00 Devil Costumes 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.

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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