The tariff classification of a costume from China.

NY M86261 September 21, 2006 CLA-2-61:RR:NC:3:353 M86261 CATEGORY: Classification TARIFF NO.: 6114.30.3054 Ms. Kim Young BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a costume from China. Dear Ms. Young: In your letter dated August 29, 2006, on behalf of Meijer Distribution, you requested a classification ruling. As requested the sample will be returned to you. Your submitted sample, item# 201385 “NASCAR Halloween Costume” is a children’s costume set. The well-made costume consists of a knit polyester fabric jumpsuit. The jumpsuit has styling features, a finished neckline, elasticized arms and ankles, finished closure and collar edges. The set also contains a cotton baseball-like cap. 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 item# 201385 NASCAR Halloween Costume Set will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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/. Item# 201385 falls within textile category 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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