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NY M82813




May 18, 2006

CLA-2-61:RR:NC:N3:353 M82813

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070

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

RE: The tariff classification of an adult costume from China.

Dear Ms. Navidad:

In your letter dated April 27, 2006, you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample, style 3001, But Mommy, I Don’t Wanna Grow Up Costume Set consists of a full-body garment with a hook and loop closure at the back. The costume is worn by an individual and represents a mother with an infant riding piggyback. The garment is made of knit polyester fabric. The costume consists of a mask, bonnet and headscarf. Also included will be inflatable legs and torso. The well-made garment has a finished neckline enclosed elastic at the cuffs, 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 garment imparts the essential character of the set.

The applicable subheading for the But, Mommy, I Don’t Wanna Grow Up Costume Set, style 3001 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9% ad valorem. The textile category designation is 659.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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