The tariff classification of costumes from China.

NY L86598 August 10, 2005 CLA-2-61:RR:NC:3:353 L86598 CATEGORY: Classification TARIFF NO.: 6114.30.3054 Ms. Leah C. Navidad Disguise Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of costumes from China. Dear Ms. Navidad: In your letter dated July 19, 2004, you requested a classification ruling. As requested, the samples will be returned to you. You have submitted three samples. Style 2181 Devil is a children’s costume set. The well-made costume consists of a jumpsuit constructed of a knit polyester fiber fabric. The jumpsuit has styling features, a well-made neck and waist, a back zipper closure and hemmed sleeves and pants bottom. The set also contains a knit polyester hood with horns, a detachable tail and devil wings. Style 5117 Wolverine Standard Child is a children’s costume set. The well-made costume consists of a jumpsuit constructed of a knit polyester fiber fabric. The jumpsuit has styling features and a well-made neck and waist. The set also contains a mask. Style 5776 The Mask Standard Adult is an adult costume set. The well-made costume consists of a jumpsuit constructed of a knit polyester fiber fabric. The jumpsuit has styling features, a well-made neck and waist, a back zipper closure and finished edges. The set also contains a vinyl mask. 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 jumpsuits impart the essential character of the set. The applicable subheading for styles 2181, 5117 and 5776 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 duty rate will be 14.9 percent ad valorem. Styles 2181 Devil, Style 5117 Wolverine Standard Child and Style 5776 The Mask Standard Adult Costume Sets jumpsuits fall under textile category designation 659. Even though the hood of Style 2181 Devil is included as a constituent part of that set for classification purposes, it still falls into textile category 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. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division