The tariff classification of an inflatable costume from China.

NY I88291 December 4, 2002 CLA-2-61:RR:NC:3:353 I88291 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Lorrie Heavey ATE Logistics, Inc. 855 South 192nd Suite 900 SeaTac, WA 98148 RE: The tariff classification of an inflatable costume from China. Dear Ms. Heavey: In your letter dated November 8, 2002, on behalf of Toy Biz Worldwide Ltd., you requested a classification ruling. As requested, the sample will be returned to you. The submitted sample is called a “Hulk Movie - Mega Muscles Dress-Up Set” consisting of a mask and “muscles” garment. The Hulk mask is made of plastic. Examination reveals the “muscles,” which form the front of the garment, are constructed of an outer shell of knit man-made fiber fabric. The fabric is stuffed with polyfill to mimic muscles, and there are inflatable bladders underneath. There is woven fabric overlaying the “muscles” that represents a torn shirt. The rear of the garment is made of woven fabric. The garment has an opening for the head, two adjustable hook and loop fasteners on each side that secure the front and back panels together, and attached “biceps” that are secured to the arm by hook and loop fasteners. The mask and “muscles” garment will be sold as a set at retail. The front fabric panel imparts the essential character to the “muscles” garment. 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 “muscles” garment imparts the essential character of the set. The applicable subheading for the “Hulk Movie - Mega Muscles Dress-Up Set” will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Tops, Women's or girls'.” The duty rate will be 28.6% ad valorem in 2002 and 28.4% ad valorem in 2003. The “Hulk Movie - Mega Muscles Dress-Up Set” falls within textile category designation 639. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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, National Commodity Specialist Division