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NY L86411




August 8, 2005

CLA-2-61:RR:NC:3:353 L86411

CATEGORY: CLASSIFICATION

TARIFFNO.: 6114.30.1020, 6102.30.2020, 6102.30.2010

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

RE: The tariff classification of costumes from China.

Dear Ms Navidad:

In your letter dated July 13, 2005, you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted samples of three costumes, packaged for retail sale, Styles 5695 Elektra Deluxe, 5765 The Mask Deluxe Child and 5777 The Mask Deluxe Adult.

Style 5695 Elektra Deluxe costume is an adult /young adult costume. The costume consists of a knit polyester fabric top, pants, belts and two “arm wraps.” The well-made corset-style top has styling features, and a finished neck and edges. The pants are of flimsy construction. The “arm wraps” are unfinished pieces of fabric measuring approximately 1½ inches x 39 inches.

Styles 5765 The Mask Deluxe Child and 5777 The Mask Deluxe Adult are costumes consist of a knit polyester fabric jacket, pants and boot covers and a vinyl mask. The well-made jacket has styling features, a finished neck and edges, and a full front zipper closure. The pants are of flimsy construction.

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 the case of Style 5695, the top imparts the essential character of the set. In the case of Styles 5765 and 5777, the jacket imparts the essential character of the set.

The Styles 5695 top and 5765 and 5777 jackets are constructed of fabrics of heading 5903 and chapter 60. They are not classifiable in heading 6113, as they are not considered “made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907.”

The applicable subheading for the Style 5695 Elektra Deluxe costume will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: tops, women’s or girls’. The duty rate will be 28.2 percent ad valorem. The textile category designation is 639.

The applicable subheading for Style 5765 The Mask Deluxe Child costume will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for Other girls’ anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other, Girls’. The duty rate will be 28.2 percent ad valorem. The textile category designation is 635.

The applicable subheading for Style 5777 The Mask Deluxe Adult costume will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for Other girls’ anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other, Women’s. The duty rate will be 28.2 percent ad valorem. The textile category designation is 635.

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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