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NY N020242

December 19, 2007



TARIFF NO.: 9505.90.6000; 6104.43.2020

Ms. Christian Lee
Handerson Handicraft Mfg. Co.
11F/6, No. 2, Jian-Ba Road, Chung-Ho
Taipei, Taiwan

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

Dear Ms. Lee:

In your letter dated November 28, 2007, on behalf of Sears Holdings Global Sourcing Ltd., you requested a classification ruling. As requested, the samples will be returned.

You have submitted four samples. Style S-2582-00 is a children’s Pink Princess Costume. The costume meets the requirements for classification within Chapter 95 as flimsy and non-durable. The costume consists of a dress with a front top panel constructed of polyester woven fabric. The remainder of the dress including the skirt and back of the bodice is constructed from knit polyester fiber fabric. The short sleeves and peplum are composed of knit nylon mesh fabric. The costume also consists of a textile fabric tiara. Although the dress has some well-made styling features, it has a flimsy neck, waist, seams, edges and hem.

Style G-1899-00 is a children’s Spider Girl Costume. The costume consists of a well-made dress constructed of polyester knit fabric with sleeves and inset dress slit composed of nylon knit mesh fabric. The dress has well-made styling features and a finished neckline.

Style G-1291-00 is a children’s Angel Costume Set. The costume consists of a well-made dress constructed of polyester knit fabric with sleeves composed of knit nylon mesh fabric. The dress has well-made styling features, a finished neck and seams. The set also includes textile fabric wings and halo headpiece.

Style G-2713-00 is a children’s Witch Costume Set. The costume consists of a well-made dress constructed of polyester knit fabric, short sleeves and a overlay composed of nylon knit fabric. The dress has styling features, a finished neck, waist and seams and sewn on embellishments. The set also includes a textile witch’s hat.

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, for styles G-1291-00 Angel Costume Set and G-2173-00 Witch Costume Set the dresses impart the essential character of the sets.

The applicable subheading for style G-2582-00 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 styles G-1899-00, G-1291-00, and G-2713-00 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, . . . knitted or crocheted: dresses: of synthetic fibers: other, girl’s. The duty rate will be 16 percent 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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