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NY L82518

March 4, 2005

CLA-2-61:RR:NC:N3:353 L82518


TARIFF NO.: 6114.30.3070

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

RE: The tariff classification of a unisex costume from Hong Kong.

Dear Mr. Gomez:

In your letter dated February 4, 2005 you requested a tariff classification ruling.

The submitted sample, style 00742, Headless Horseman Costume consists of a cape with a shirt-like garment attached packaged in a poly bag. The garment is composed of knit 100% polyester fabric. The full-length cape has a self-fabric tie, stand-up collar and a built in face shield to give the allusion of being headless. Attached to the cape is an upper body garment with lace at the front and sleeves. The Headless Horseman Costume is well made with styling, finished neckline and sewn on embellishments. You state that the identical costume, fabric and styling will also be imported in children’s sizes, style 00209. Further you stated telephonically that the accessories would be shipped separately.

The applicable subheading for the Headless Horseman Costume, styles 00742 and 00209 will be 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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