The tariff classification of five costumes from China.

NY L87654 October 17, 2005 CLA-2-61:RR:NC:3:353 L87654 CATEGORY: Classification TARIFF NO.: 6111.30.5070; 6209.20.5050 Mr. Lane Fragomeli Paper Magic Group, Halloween Division 1107 Broadway Suite 1414 New York, NY 10010 RE: The tariff classification of five costumes from China. Dear Mr. Fragomeli: In your letter dated September 6, 2005, requested a classification ruling. As requested the samples will be returned to you. You have submitted five samples. Style 6808432 Flop Eared Bunny is an infant’s costume. The well-made costume consists of a knit polyester fabric faux fur footed jumpsuit. The jumpsuit has a lined hood with bunny ears, embroidered decal sewn on eyes, a stitched nose and whiskers that resemble a bunny face. The item also features a finished neckline, arms, ankles and hood edge and a full zipper closure. The costume has sewn on marabou embellishments as a tail and on the top of the feet. Style 6808433 Calico Cat is an infant’s costume. The well-made costume consists of a knit polyester fabric faux fur footed jumpsuit. The jumpsuit has a lined hood with cat ears, embroidered decal sewn on eyes, a stitched nose and whiskers that resemble a cat face. The item also features a finished neckline, arms, ankles and hood edge and a full zipper closure. The costume has sewn on vinyl cat claws on the enclosed feet and a polyester tail. Style 680834-78-79 Gingham Dog (different colors) is an infant’s costume. The well-made costume consists a woven cotton fabric footed jumpsuit. The jumpsuit has a lined hood with dog ears, sewn on eyes, nose and tongue that resemble a dog face. The item also features a finished neckline, arms, ankles and hood edge, and a full zipper closure. The costume has a sewn on self-fabric tail. Style 6808435 Engineer Bear is an infant’s costume set. The well-made costume consists of a woven cotton fabric jumpsuit. The jumpsuit has a knit polyester hood with bear ears, knit sleeves with finished arms and finished neckline. The essential character of the costume is imparted by the woven cotton overall portion and sewn on woven cotton hat. The set also contains knitted polyester bear feet. Style 6808436 Just Ducky is an infant’s costume. The well-made costume consists of a knit polyester fabric jumpsuit. The footed jumpsuit has a lined hood with embroidered decal sewn on eyes and a duck bill that resemble a duck face. The item also features a finished neckline, ankles and hood edge and a full zipper closure. The costume has nylon with inside foam backing on the top of the wings, a unfinished hand opening and attached padded duck feet. 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 overall jumpsuit of style 6808435 Engineer Bear imparts the essential character of the set. The applicable subheading for styles 6808432 Flop Eared Bunny, 6808433 Calico Cat and 6806436 Just Ducky (Infant) Costumes will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other, other: other. The duty rate will be 16 percent ad valorem The applicable subheading for styles 6808434-78-79 Gingham Dog and 6808435 Engineer Bear (Infant) Costumes will be 6209.20.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories: of cotton: other: other: other. The duty rate will be 9.3 percent ad valorem. Styles 6808432 Flop Eared Bunny, 6808433 Calico Cat, 6808434-78-79 Gingham Dog, 6808435 Engineer Bear and 6806436 Just Ducky (Infant) Costumes fall within textile category designation 239. 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