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NY L87945




October 25, 2005

CLA-2-61:RR:NC:N3:353 L87945

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3054

Ms. Anna Rogalski
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of children’s unisex costumes from China.

Dear Ms. Rogalski:

In your letter dated September 22, 2005 you requested a classification ruling.

Two samples were submitted with your request.

Style 5102, Spider Man Fiber Optic Costume Set consists of a jumpsuit and mask. The jumpsuit is composed of knit 100% polyester fabric. The garment has long sleeves and a hook and loop closure in the back. The front of the jumpsuit resembles a spider.

Style 5124, Mr. Fantastic Fiber Optic Costume consists of a knit 100% polyester jumpsuit. The long sleeve jumpsuit has a stand-up collar and hook and loop closure in the back.

Styles 5102 and 5124 are well made with finished necklines, styling and embellishments.

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 for style 5102 imparts the essential character of the set.

The applicable subheading for styles 5102 and 5124 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% ad valorem. The textile category designation is 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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