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NY L81654

January 28, 2005

CLA-2-61:RR:NC:3:353 L81654


TARIFF NO.: 6114.30.3070

Mr. Frank Gomez
World Exchange, Inc.
8840 Bellanca Ave.
Los Angeles, CA 90045

RE: The tariff classification of costumes from Hong Kong.

Dear Mr. Gomez:

In your letter dated December 27, 2004, on behalf of California Costumes, Inc., you requested a tariff classification ruling.

The submitted sample, style M00225 Gladiator Costume is a child’s costume that consists of a tunic, short robe (dress), armband, headband and shin guards. The tunic is composed of plastic foam covered with knit polyester fabric on both sides. The top layer is coated with plastic material. The tunic is well made with gold piping at the neckline and midriff. The knit polyester back portion is resembles a cape. The robe is flimsy with raw edges at the neckline hem and sleeves. The essential character of the costume is the tunic.

As per our telephone conversation the Gladiator Costume is the child’s size costume and The Hercules, style M00753 and Hercules plus, style M01622 are the adult the size costumes. The style and fabric will be identical to the Gladiator Costume, style M00225.

The applicable subheading for style M00225 Gladiator, style M00753 Hercules and style M01622 Hercules plus Costumes 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 rate of duty will be 14.9% ad valorem.   

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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