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NY L82229




February 14, 2005

CLA-2-61:RR:NC:3:353 L82229

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3054; 6104.43.2010

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 and received in this office on January 20, 2005, you requested a classification ruling. As requested the samples will be returned to you.

You have submitted three samples. Style 206 Germinator 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, well-made waist and sewn on embellishments. The set also contains a hood, mask, boot covers, gloves, plastic chest piece and glow stick.

Style 4205 Dark Widow, Goddess of the Web is an adult costume set. The well-made costume consists of a knit synthetic fiber fabric dress. The dress has styling features, well-made waist and sewn on embellishments. The set also contains a tiara and veil.

Style 4811 Lady in Waiting is an adult costume. The well-made costume consists of a knit synthetic fiber fabric dress. The dress has styling features, a finished neckline and sewn on embellishments.

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 these cases, the garments of styles 206 and 4205 impart the essential character of the set.

The applicable subheading for style 206 Germinator 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. The duty rate will be 14.9 percent ad valorem.

The applicable subheading for styles 4205 Dark Widow, Goddess of the Web Costume Set and 4811 Lady in Waiting Costume will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . knitted or crocheted: dresses: of synthetic fibers: other, women’s. The duty rate will be 16 percent ad valorem.

Style 206 Germinator Costume Set falls within textile category designation 659. Styles 4205 Dark Widow, Goddess of the Web Costume Set and 4811 Lady in Waiting Costume fall 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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