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NY N020617

December 19, 2007



TARIFF NO.: 6204.43.4040, 6104.43.2020

Ms. Suzanne Hollensbe
Cepia LLC
121 Hunter Ave., Suite 103
Saint Louis, MO 63124

RE: The tariff classification of costumes from China.

Dear Ms. Hollensbe:

In your letter dated December 4, 2007, you requested a classification ruling. The samples which you submitted are being returned as requested.

Three samples of children’s costumes were submitted with your request.

The Purple Fairy Costume Set consists of a dress and wings. The dress is made of polyester fabric. The front top is woven and the back top and skirt is knit fabric. The dress has an overlay on the skirt of net knit 74% polyester/26% nylon fabric. The sleeveless garment has a decorative neckline and sequins through out the front top of the dress. The essential character of the dress is imparted by the top front woven portion.

The Pink Ballerina Costume Set consists of a dress and faux ballerina slippers. The dress is made of woven 100% polyester fabric. The top back of the garment is made of knit fabric. The sleeveless dress is trimmed with piping and has faux laces at the front and sequins throughout the dress.

The White Princess Costume Set consists of a dress and a tiara. The dress is made of knit 100% polyester fabric. The short sleeve dress has a ruffle and an overlay on the neckline with sequins and spangles. The sleeves and peplum are of see thru construction.

All of the above costumes are well made with a finished neck, styling and 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 set.

The applicable subheading for the Purple Fairy and Pink Ballerina Costume Sets will be 6204.43.4040, Harmonized Tariff schedule of the United States (HTS), which provides for "Women’s or girls’dresses(other than swimwear): Dresses: Of synthetic fibers: Other: Other, Other: Girls’". The rate of duty will be 16% ad valorem. The textile category designation is 636.

 The applicable subheading for the White Princes Costume Set 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.

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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