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NY N016446




September 6, 2007

CLA-2-95:RR:NC:N2:225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 6114.30.3054

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

RE: The tariff classification of style 1974, Allie the Cat, style 2194FEL Officer Awesome, style 3353, Policeman, style 6474, Mrs. Incredible, and Style 8113, Pink Kitty, from China

Dear Ms. Navidad:

In your letter dated August 24, 2007 you requested a tariff classification ruling on the following costumes, which are being returned upon your request.

Style 1974, Allie the Cat, is a textile costume set that consists of a dress, a headband with ears, gloves and a choker, with the dress imparting the essential character. Although the dress has three styling features, a well-made edge at one styling feature and a well-made belt embellishment, it has a flimsy and loose, visible overlock stitched neck, a flimsy and loose, single straight stitched waist, flimsy and loose, visible overlock stitched seams, a flimsy hook and loop tab closure and flimsy and loose, visible overlock stitched edges at the arms, bottom, closure and one styling feature.

Style, 2194FEL, Officer Awesome Costume, is a child’s costume consisting of a jumpsuit and policeman’s hat. The jumpsuit and hat are constructed of knit 100% polyester fabric and comes in sizes L (4-6), M (3T-4T) and S (2T). The identical costume is imported as Style 3353, Policeman Costume, in sizes L (4-6) and M (3T-4T). Although the costumes have a flimsy waist and seams, a hook and loop tab closure, and loose overlock stitched edges at the arms, ankles and closure, they feature a double layer collar, double layer attached belt, imitation pockets, padded chest and arms, and finished edges at the collar, belt and pockets. The costumes are considered well made. General Rule of Interpretation (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 imparts the essential character of the set

Style 6474, Mrs. Incredible, is a textile costume set that consists of a jumpsuit, a belt and an eye mask, with the jumpsuit imparting the essential character. The jumpsuit has no well-made elements. Instead it has a flimsy and loose, visible overlock stitched neck, a flimsy and loose, single straight stitched waist, flimsy and loose, visible overlock stitched seams, a flimsy hook and loop tab closure and flimsy and loose, visible overlock stitched edges at the arms, ankles and closure.

Style 8113, Pink Kitty, is a textile costume set that consists of a jumpsuit, a headband with ears and a detachable tail, with the jumpsuit imparting the essential character. Although the jumpsuit has a styling feature and a well-made neck, it has a flimsy and loose, single straight stitched waist, flimsy and loose, visible overlock stitched seams, flimsy thin elastics at the arms, a flimsy hook and loop tab closure and flimsy and loose, visible overlock stitched edges at the arms, ankles, closure and styling feature.

The applicable subheading for style 1974, Allie the Cat, style 6474, Mrs. Incredible, and Style 8113, Pink Kitty will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free.

The applicable subheading for the Style #s 2194FEL, Officer Awesome, and 3353, Policeman 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: Other.” The duty rate will be 14.9% ad valorem.

Style #s 2194FEL and 3353 fall within textile category 659. 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. 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.

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/.

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. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”).

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 Wayne Kessler at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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