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NY L85744





July 12, 2005

CLA-2-61:RR:NC:3:353 L85744

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3054

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

RE: The tariff classification of a costume from China.

Dear Ms. Navidad:

In your letter dated June 14, 2005, you requested a classification ruling. As requested the sample will be returned to you.

Your submitted sample, style 5612 The Human Torch Muscle Deluxe 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, a zipper closure, finished arms and ankles. The set also contains a plastic head cap and gloves.

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 style 5612 The Human Torch Muscle Deluxe 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.

Style 5612 The Human Torch Muscle Deluxe Costume Set jumpsuit falls under textile category designation 659. 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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