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NY L86904




September 6, 2005

CLA-2-61:RR:NC:3:353 L86904

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070

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

RE: The tariff classification of costume from China.

Dear Ms. Navidad:

In your letter dated July 29, 2005, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 8500 Young Vampire is a child’s costume set. The well-made costume consists of a knit polyester fiber fabric cape. Although the closure, closure edge and bottom edge are flimsy, the neck and seams are finished and the cape is considered well-made. The set also contains an accessory that is made to look like a vest and tie around the wearer’s neck and waist and a textile choker.

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 cape imparts the essential character of the set.

The applicable subheading for style 8500 Young Vampire Costume Set will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls. The duty rate will be 14.9 percent ad valorem.

Style 8500 falls within 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, 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.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item.

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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