The tariff classification of a costume from China.

NY K85274 April 23, 2004 CLA-2-61:RR:NC:3:353 K85274 CATEGORY: Classification TARIFF NO.: 6114.30.3054 Ms. Anna Maria Rogalski Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of a costume from China. Dear Ms. Rogalski: In your letter dated April12, 2004 you requested a classification ruling. The samples will be returned to you as requested. The submitted sample, style 5935 Spider-Man 2 Movie Muscle Deluxe Costume consists of a jumpsuit and hood-mask made of knit 100% polyester fabric. The jumpsuit has a padded chest and arms and has finished edges. There is a zipper closure at the back of the garment. The individual pieces of the costume 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 style 5935, Spider-Man Movie Muscle Deluxe 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’: other. The duty rate will be 14.9 % 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