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NY N004728




January 10, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3054, 6111.30.5070

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

RE: The tariff classification of costumes from China.

Dear Ms. Navidad:

In your letter dated December 19, 2006, you requested a classification ruling. As requested, the samples will be returned to you.

The submitted samples are Styles 6557 Special Ranger, 6609 and 6610 Spider-Man and 6613 Black-Suit Spider-Man Quality Muscle Costumes. All costumes are constructed of knit 100% polyester fabric.

Style 6557 Special Ranger Quality Muscle Child Costume consists of a jumpsuit, mask, belt-buckle and shoulder piece.

Style 6609 Spider-Man Quality Muscle Adult Costume consists of a jumpsuit and matching hood. The identical Spider-Man Quality Muscle Costume is also imported as Style 6610 in infant, toddler and children’s sizes.

Style 6613 Black-Suit Spider-Man Quality Muscle Costume is a toddler and child’s costume consisting of a jumpsuit and matching hood.

All costumes are well made with padded chest and arms, rear zipper closure, and finished neck, waist and edges.

The individual pieces of the costumes are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For these items, the jumpsuit imparts the essential character.

The applicable subheading for the Styles 6557 Special Ranger Quality Muscle Child Costume, 6609 Spider-Man Quality Muscle Adult Costume, 6610 Spider-Man Quality Muscle Toddler and Child’s Costume, and Style 6613 Black-Suit Spider-Man Quality Muscle Toddler and Child’s Costume will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other.” The duty rate will be 14.9 percent ad valorem. The textile category designation is 659.

The applicable subheading for the Style 6610 Spider-Man Quality Muscle Infant Costume will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), 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.

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/.

With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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