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NY L82380

March 3, 2005

CLA-2-61:RR:NC:3:353 L82380


TARIFF NO.: 6114.30.3070, 9505.90.6000

Mr. Joe Hoffacker
Barthco Trade consultants
The Navy Yard
5101 S. Broad St.
Philadelphia, PA 19112

RE: The tariff classification of costumes from China.

Dear Mr. Hoffacker:

In your letter dated February 7, 2005, on behalf of K.B. Toys of Massachusetts, Inc., you requested a classification ruling. The samples will be returned to you as requested.

Two samples of children’s costumes were submitted with your request. Item 88013, Knight’s Costume Set consists of a cape and top composed of knit polyester fabric. The well-made cape has a full front opening with an attached hood and a self-tie. It has styling, and a finished neck and finished edges. The flimsy sleeveless pullover has a tie back closure at the neck.

Item 1, dragon Fighter Ninja Costume consists of pants top, vest, hood and belts composed of knit polyester fabric. The garments are flimsy made without styling or finished 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 cape imparts the essential character of the set. The applicable subheading for cape, item 88013 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 textile category designation is 659.

 The applicable subheading for the black mask will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), 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.

Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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