The tariff classification of a costume from China.

NY L84223 May 9, 2005 CLA-2-62:RR:NC:TA:353 L84223 CATEGORY: Classification TARIFF NO.: 6211.43.0091 Ms. Leah C. Navidad Disguise Inc. 11906 Tech Center CT Poway, CA 92064 RE: The tariff classification of a costume from China. Dear Ms. Navidad: In your letter dated April 13, 2005 you requested a classification ruling. The sample will be returned t you as requested. The submitted sample, style 5611, Captain Jack Sparrows Deluxe Adult Costume Set consists of upper body garment, sash, belt and boot covers. The upper body garment is composed of woven 99% polyester/1% spandex fabric. The one-piece garment has a short front and is long at the sides resembling a blouse and vest. The garment has long full sleeves with a large cuff and a large collar. The top is well made with finished seams and styling. 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 upper body garment imparts the essential character of the set. The applicable subheading for the Captain Jack Sparrows Deluxe Adult Costume set, style 5611 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for "Track suits, ski-suits…Other garments…Of man-made fibers, Other." The duty rate will be 16% ad valorem. The textile category designation is 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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