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NY K83402

March 16, 2004
CLA-2-61:RR:NC:3:353 K83402


TARIFF NO.: 6114.30.3070, 6211.43.0091

Ms. Annalee C. McKay
Mario Chiodo Studios
1919 Peralta Street
Oakland, CA 94607

RE: The tariff classification of costumes from China.

Dear Ms. McKay:

In your letter dated February 6, 2003, received in this office on February 25, 2004, you requested a classification ruling. As requested, the samples will be returned to you.

The submitted samples are the Adult Head Holder Assortment - Styles 5146007 Axe Man, 5146008 Mad Doctor, 5146009 Magician and 5146010 Headless Ghost, and the Child Head Holder Assortment - Styles 5144000 Axe Man, 5144001 Mad Doctor, 5144002 Magician, and 5144003 Headless Ghost. Styles 5146007 & 5144000 Axe Man consist of an upper body garment and hood. Styles 5146008 & 5144001 Mad Doctor consist of an upper body garment and facemask. Styles 5146009 & 5144002 Magician consist of an upper body garment, flimsy cape, belt and hat. Styles 5146010 & 5144003 Headless Ghost consist of an upper body garment and belt.

Each of the costumes contains an upper body garment where the wearer’s head is centered in the garment and appears to be being carried by the character’s hand, making the costume appear to be a headless body carrying its head. Although the upper body garments have raw edges or are overlock stitched, they all contain several styling elements and are considered well-made garments for classification purposes. All the upper body garments are made of a combination of knit man-made fabric and woven man-made fabric. The essential character of the upper body garments is imparted by the knit fabric in Styles 5146007, 5146008, 5146010, 5144000, 5144001 and 5144003, and by the woven fabric in Styles 5146009 and 5144002.

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 upper body garment imparts the essential character of the set. .
The applicable subheading for the Styles 5146007 & 5144000 Axe Man, 5146008 & 5144001 Mad Doctor and 5146010 & 5144003 Headless Ghost 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 14.9% ad valorem.

The applicable subheading for the Styles 5146009 & 514402 Magician will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits and swimwear; other garments: Other garments women’s or girls’: Of man-made fibers, Other." The duty rate will be 16% ad valorem.

Styles 5146007 & 5144000 Axe Man, 5146008 & 5144001 Mad Doctor, 5146009 & 5144002 Magician and 5146010 & 5144003 Headless Ghost fall within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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.


Robert B. Swierupski

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