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NY L87648




October 12, 2005

CLA-2-61:RR:NC:N3:353 L87648

CATEGORY: CLASSIFICATION

TARIFF NO.: 6111.30.5070

Mr. Lane Fragomeli
Paper Magic Group
1107 Broadway, Ste. 1414
New York, NY 10010

RE: The tariff classification of infant size costumes from China.

Dear Mr. Fragomeli:

In your letter dated September 6, 2005 you requested a classification ruling. The samples will be returned to you as requested.

Five samples of infant costumes were submitted with your request. They are jumpsuit style items.

Item 6808437, Gorilla Costume is composed of knit 75% polyester pile/25% vinyl fabric. The long sleeve garment has a front zipper closure and attached feet and hood that resemble a gorilla.

Item 6808438, Koala Bear Costume is composed of knit 85% polyester pile/10% vinyl/5% polyester fabric. The long sleeve garment has a front zipper closure and attached feet and hood that resemble a Koala Bear.

Item 6808439, Honey Bear Set is composed of 85% knit polyester pile /10% vinyl/ 5% polyester fabric. The long sleeve garment has a full front zipper closure and attached paws and hood that resemble a Honey Bear. Accompanying the jumpsuit is a neckerchief.

Item 6804177, Walrus Costume is composed of knit 85% polyester plush, 10% polyester velvet fabric and 5% vinyl material. The long sleeve garment has a full front zipper with a hook and loop closure and attached feet and hood that resembles a Walrus.

The above costumes are well made with finished seams, neck and styling.

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 of the Honey Bear imparts the essential character of the set.

The costumes are not classified in 6114 because they are infant costumes.

 The applicable subheading for infant costumes, item 6808437 Gorilla, item 6806438 Koala Bear, item 6808439 Honey Bear, item 6804177 Walrus will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Other: Other.” The duty rate will be 16 percent ad valorem. The textile category designation is 239.

Your inquiry does not provide enough information for us to give a classification ruling on item 6804176, Scarecrow Costume. Your request for a classification ruling should include the percentage of polyester and percentage of cotton. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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