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NY L85133

June 14, 2005

CLA-2-61:RR:NC:TA:353 L85133


TARIFF NO.: 6114.30.3054

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

RE: The tariff classification of unisex costumes from China.

Dear Ms. Navidad:

In your letter dated May 12, 2005 you requested a classification ruling. The samples will be returned to you as requested.

Five samples were submitted with your request. Style 5130, The Thing Muscle Deluxe Adult Costume Set consists of a jumpsuit composed of knit 100% polyester fabric and a mask. The jumpsuit has a back zipper closure, an attached belt and piping around the neck.

Style 5187, Mr. Fantastic Deluxe Muscle Child Costume consists of a jumpsuit composed of knit 100% polyester fabric. The jumpsuit has a zipper closure at the back and a stand-up neckline.

Style 5188, Fantastic Deluxe Muscle Adult Costume is identical to style 5187, except for size.

Style 5190, The Thing Muscle Deluxe Child Costume Set is identical to style 5130, except for size.

Style 5994, Spider-Man Classic Muscle Adult Costume Set is composed of a jumpsuit and composed of knit 100% polyester fabric. The jumpsuit has a zipper back closure and piping around neckline.

All five costumes have flimsy seams but have styling features, finished neck, waist, edges and sewn-on embellishments and are considered well-made.

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, for styles 5130, 5187, 5188, 5190 and 5994 the jumpsuit imparts the essential character of the set.

The applicable subheading for styles 5130, 5187, 5188, 5190 and 5994 will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, coveralls, jumpsuits and similar apparel: Women’s or girls’: Other." The duty rate will be 14.9% ad valorem. The textile category designation is 659.

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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