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NY J81279




March 11, 2003

CLA-2-61:RR:NC:3:353 J81279

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3054, 6114.30.3070

Mr. Dennis Shostak
The Paper Magic Group, Inc.
100 North Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of costumes from China and/or Vietnam.

Dear Mr. Shostak:

In your letter dated February 6, 2003 you requested a classification ruling. As requested, the samples will be returned to you.

The submitted samples are Item Numbers 6805510/6805511/6805512 Light-Up Alien (Child Version), 6804770 Mr. Grimm (Adult Version) and 6805490/6805491/6805492 The Reaper (Child Version) Costumes.

Item Numbers 6805510/6805511/6805512 Light-Up Alien (Child Version) Costumes were previously classified in Pre Classification I89703, dated January 27, 2003. You have informed this office that you have redesigned the garment(s) in the item from a shirt and pants to a jumpsuit. The item consists of a jumpsuit, mask and gloves. The jumpsuit is constructed of a top of knit polyester fabric and the bottom and sleeves of a knit polyester fabric that is coated with a plastic material. The jumpsuit features overlock stitched or raw edges. The knit polyester fabric imparts the essential character of the costume.

Item Numbers 6804770 Mr. Grimm (Adult Version) and 6805490/6805491/6805492 The Reaper (Child Version) Costumes consist of a garment and mask. They are constructed of knit polyester fabric. The robe-style garment features net styling over the chest, overlock stitched neck, single stitch waist, hook and loop tab fastener and raw edges.

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 or robe-style garment imparts the essential character of the set.

The applicable subheading for the Item Numbers 6805510/6805511/6805512 Light-Up Alien (Child Version) Costumes 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’: Other.” The duty rate will be 15% ad valorem. The textile category designation is 659.

The applicable subheading for the Item Numbers 6804770 Mr. Grimm (Adult Version) and 6805490/6805491/6805492 The Reaper (Child Version) will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’.” The duty rate will be 15% ad valorem. The textile category designation is 659.

This merchandise is being classified in accordance with the Court of International Trade decision in Rubie’s Costume Company v. United States, No.99-06-00388, Slip Op.02-14, (CIT Feb.19, 2002). The case has been appealed. The merchandise will be exempt from export visa and quota requirements until further notice. See Federal Register, June 25, 2002 (Volume 67, Number 122, Page 42760).

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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