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NY L84229

May 12, 2005

CLA-2-61:RR:NC:TA:353 L84229


TARIFF NO.: 6114.30.1020, 6104.63.2011, 9505.90.6000

Ms. Leah C. Navidad
Disguise Inc.
11906 Tech Center CT
Poway, CA 92064

RE: The tariff classification of a unisex costume from China.

Dear Ms. Navidad:

In your letter dated April 13, 2005 you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample, style 121, Sports Warrior Adult Costume consists of a top, pants, mask and cuffs. The top and pants are composed of knit 100% polyester fabric and the helmet mask and cuffs are of vinyl material. The over-sized top has a tattered bottom, V neckline and short sleeves with a tattered edge. The pants have an elasticized waist and ankles with tattering on the bottom.

The top has styling, finished neck, sewn-on embellishments, overlock stitched seams and raw edges. The pants feature a well-made waist, sewn-on embellishments, overlock stitched seams and thin elastic at the ankles. Although the top has raw edges and overlock stitched seams it features styling, a finished neck and sewn-on embellishments. Similarly, although the pants have overlock stitched seams and thin elastic at the ankles, it features a well-made waist and sewn-on embellishments. Both garments are considered well-made costumes.

The Sports Warrior Adult Costume, style 121 consists of two or more garments. Note 13 of Section XI, of the HTSUSA, requires that the textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles that may be packaged with the garments must also be classified separately.

The applicable subheading for top, will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted of man-made fibers, tops, women’s or girls’. The rate of duty will be 28.2% ad valorem. The textile category is 639.    

 The applicable subheading for the pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’trousersknitted or crocheted: TrousersOf synthetic fibers: Other: Other, Trousers and breeches: Other." The general duty rate will be 28.2% ad valorem. The textile category designation is 648.

The applicable subheading for the mask and cuffs 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 duty rate 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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