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NY M83853

June 20, 2006

CLA-2-61:RR:NC:N3:353 M83853


TARIFF NO.: 6114.30.3054, 6111.30.5070

Ms. Maria Johnson
Disguise, Inc.
11906 Tech Center Ct.
Poway, CA 92064

RE: The tariff classification of costumes from China.

Dear Ms. Johnson:

In your letter dated May 23, 2006 you requested a classification ruling. The samples will be returned to you as requested.

Two samples were submitted with your request.

Style 6454, Child Wolverine Muscle Costume Set, Sizes 4-6, 7-8, consists of a jumpsuit, hood, and claws. The jumpsuit is made of knit 100% polyester fabric. The long sleeve garment has an attached belt, padding at the chest, mock turtle neck collar and a zippered back closure.

Style 1761, Infant Lil Bones Costume consists of a jumpsuit. The long sleeve garment has an attached jacket and hood. The front of the jumpsuit resembles a skeleton.

The costumes are well made with a finished necklines and embellishments.

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 Style 6454, Child Wolverine Costume Set, the jumpsuit imparts the essential character of the set.

The applicable subheading for the Child Wolverine Muscle Costume Set, Style 6454 will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), 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.

  The applicable subheading for the Infant Lil Bones Costume, style 1761 will be 6111.30.5070 Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Other: Other." The rate of duty will be 16% ad valorem. The textile category is 239.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item.

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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