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NY J81674





March 27, 2003

CLA-2-61:RR:NC:3:353 J81674

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3054

Ms. Wendy Yeh
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064-7139

RE: The tariff classification of a costume from China.

Dear Ms. Yeh:

In your letter dated February 24, 2003, received in this office on March 10, 2003, you informed this office that you had changed the style number of costumes that were the subject of ruling NY J80193 of January 31, 2003. Specifically Style #s 5875K & 5875L Hulk Child Standard Costumes are now Style #s 5768K & 5768L Hulk Deluxe Muscle Costumes. This ruling reflects that change.

The merchandise is Style #s 5768K & 5768L Hulk Deluxe Muscle Costumes. The well-made costumes consist of a 100% polyester knit coverall and mask. The coverall features a capped neckline with a zipper closure in the back, stuffed arms and chest styled to resemble muscles, and ankles and long sleeves with raw edges. “K” costumes are size 7-10, “L” costumes are size 4-6. The “Hulk” mask is made of plastic.

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 coverall imparts the essential character of the set.

The applicable subheading for the Style #s 5768K & 5768L Hulk Deluxe Muscle Costumes 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 15% ad valorem.

The Style #s 5768K & 5768L Hulk Deluxe Muscle Costumes fall within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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,

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