The tariff classification of children’s costumes from China.

NY L89471 January 5, 2006 CLA-2-61:RR:NC:N3:353 L89471 CATEGORY: Classification TARIFF NO.: 6114.30.3054 Ms. Anna Maria Salas Rogalski Disguise, Inc. Tech Center Court Poway, CA 92064 RE: The tariff classification of children’s costumes from China. Dear Ms. Rogalski: In your letter dated December 7, 2005 you requested a classification ruling. The samples will be returned to you as requested. Two samples were submitted with your request. Style 2190, Knight of the Dragon Costume Set consists of a jumpsuit, helmet, shoulder pieces and chest piece. The jumpsuit is made of knit 100% polyester fabric coated with vinyl material. The garment has net sleeves and a hook and loop closure at the back. 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 jumpsuit imparts the essential character of the set. The applicable subheading for the Knight of the Dragon Costume Set 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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. Your inquiry does not provide enough information for us to give a classification ruling on style 510, Battle-Cry Samurai Costume. Your request for a classification ruling should include all samples for the costume. The only items received were the shirt and pants. For this particular item we require samples of the belt, helmet and shield. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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