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NY L86913




September 7, 2005

CLA-2-61:RR:NC:N3:353 L86913

CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.20.2010, 6106.20.2030

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

RE: The tariff classification of unisex costumes from China.

Dear Ms. Navidad:

In your letter dated July 29, 2005 you requested a classification ruling. Three samples will be returned to you as requested. Style 5712, Zorro Deluxe Adult PC Exclusive Costume has been retained by this office.

Four samples were submitted with your request.

Style 5712, Zorro Deluxe Adult Costume Set and style 6326, Zorro Deluxe PC Exclusive Adult Costume Set (no sample) are identical. The costumes consist of a shirt/blouse, cape, pants, belt and boot covers. They are composed of knit 100% polyester fabric. Included in the costume is a wide brimmed hat. The long sleeve shirt/blouse has a laced opening approximately ¼ down the front, and a pointed collar. The long pants have an elasticized waistband and the belt is approximately 3 ½” wide at the front with knit ties at the back. The cape has a design at the back and a chain closure.

Style 5711, Zorro Deluxe Child Costume Set consists of a long sleeve shirt/blouse with attached belt, cape, pants with attached boot covers, hat and an eye mask bandana. The shirt, cape and pants are composed of knit 100% polyester fabric. The long sleeve shirt has a pointed collar and a laced closure ¼ down the front of the shirt/blouse. The pants have an elasticized waistband and the cape has a chain closure.

Style 5721, Zorro Standard Adult Costume Set consists of a shirt/blouse, cape belt and eye mask bandana. The shirt and cape are composed of knit 100% polyester fabric and are identical in styling to that of the style 5711, Zorro Deluxe Costume Set.

Style 5687, Zorro Standard Child Costume consists of a shirt, cape and eye mask bandana. The shirt/blouse and cape are composed of knit 100% polyester fabric and are identical to style 5721, Zorro Standard Adult Costume Set.

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 shirt/blouse of styles 6326, 5712, 5711, 5721 and 5687 imparts the essential character of the set.

The cape and pants for styles 6326, 5712 and 5711 are of flimsy construction. The shirt is well made with a finished collar, edges and styling, and imparts the essential character of the sets.

The cape of styles 5721 and 5687 is of flimsy construction. The shirt is well made with a finished neckline, edges and styling, and imparts the essential character of the costume sets.

 The applicable subheading for styles 6326, 5712 and 5711 will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’sshirts, knitted or crocheted: Of man-made fibers: Other, Women’s." The rate of duty will be 32 % ad valorem. The textile category designation is 639.

The applicable subheading for styles 5721 and 5687 will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’sshirts, knitted or crocheted: Of man-made fibers: Other, Girls’." The rate of duty will be 32 % ad valorem. The textile category designation is 639.

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.

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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