The tariff classification of a costume from China.

NY J87037 August 13, 2003 CLA-2-61:RR:NC:3:353 J87037 CATEGORY: Classification TARIFF NO.: 6114.30.3054 Mr. William Ng Sunnywood, Inc. 181 Pembroke Dr. Lake Forest, IL 60069 RE: The tariff classification of a costume from China. Dear Mr. Ng: In your letter dated July 29, 2003 you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, Item #1 is a Lamb Unisex Costume for children. The costume consists of a jumpsuit and headpiece. You state that the Lamb Costume is made of woven fabric, however upon examination it was revealed that the garment is made of knit 100% polyester fabric. The well-made jumpsuit has an opening at the back with a textile tie, ruffle at the wrists and faux hooves with elastic at the bottom. The headpiece is a hat with a self-tie and the face of a lamb. The individual pieces of the costume, the headpiece and the jumpsuit, are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the garment imparts the essential character. The applicable subheading for the Lamb Costume will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’.” The rate of duty will be 15% ad valorem. The textile category designation is 659. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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