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NY N026072

May 9, 2008



TARIFF NO.: 6114.30.3054; 6211.43.0020

Ms. Luz Guzman
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of children’s costumes from China.

Dear Ms. Guzman:

In your letter dated April 4, 2008 you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted two samples. Style 6948 is a children’s Spider-Man Red to Black Costume Set consisting of a reversible jumpsuit and hood constructed of knit 100% polyester fabric. The well-made jumpsuit features padded arms and torso and has styling features, a well-made waist and seams.

Style 7162 is a children’s Hulk Costume Set consisting of a jumpsuit constructed of woven 100% nylon fabric and a character mask. The well-made jumpsuit has styling features, a well-made neck, waist and seams, a partial front opening with a zipper closure and finished edges. The costume has a battery powered air inflating fan.

General Rule of Interpretation (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 jumpsuits impart the essential character of the sets.

The applicable subheading for the Style 6948 costume set 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 ands similar apparel: women’s or girls’: other. The duty rate will be 14.9 percent ad valorem.

The applicable subheading for the Style 7162 costume set will be 6211.43.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments, women’s or girls’: of man-made fibers, Other: girls. The duty rate will be 16 percent ad valorem.

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/.

Style 6948 falls within textile category designation 659. Style 7162 falls within textile category designation 237. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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