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NY L82227




February 14, 2005

CLA-2-61:RR:NC:3:353 L82227

CATEGORY: CLASSIFICATION

TARIFF NO.: 6111.30.5070; 6114.30.3054; 6104.43.2020

Ms. Leah C. Navidad
Disguise Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of three costumes from China.

Dear Ms. Navidad:

In your letter dated December 14, 2004, requested a classification ruling. As requested the samples will be returned to you.

You have submitted three samples. Style 4800W Heir to the Throne is an infant’s costume. The well-made costume consists of a knit polyester fabric jumpsuit. The jumpsuit has styling features, a finished neckline and edges and a zipper closure.

Style 4800 Heir to the Throne is a children’s costume. The well-made costume consists of a knit polyester fabric jumpsuit. The jumpsuit has styling features, a finished neckline and edges and a zipper closure.

Style 4802 Gothic Princess is a children’s costume set. The well-made costume consists of a knit synthetic fiber fabric dress. The dress has styling features, finished neck and sewn on embellishments. The set also contains a cone shaped princess hat.

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 dress of style 4802 Gothic Princess imparts the essential character of the set.

The applicable subheading for style 4800W Heir to the Throne (Infant) Costume 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 style 4800 Heir to the Throne (Child) Costume 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.

The applicable subheading for style Gothic Princess Costume Set will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . dresses: of synthetic fibers: other, girls’. The duty rate will be 16 percent ad valorem.

Style 4800W Heir to the Throne (Infant) Costume Set falls within textile category designation 239. Style 4800 Heir to the Throne (Child) Costume Set falls within textile category designation 659. Style 4802 Gothic Princess Costume Set falls within textile category designation 636. 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,

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