The tariff classification of a costume from China.

NY H88776 March 15, 2002 CLA-2-61:RR:NC:3:353 H88776 CATEGORY: Classification TARIFF NO.: 6117.10.2030 Mr. Ron M. Del Mundo Gymboree 700 Airport Blvd., Suite #200 Burlingame, CA 94010 RE: The tariff classification of a costume from China. Dear Mr. Del Mundo: In your letter dated February 21, 2002 you requested a classification ruling. The submitted sample, style #275-20469 is a Bat Costume that consists of wings and a hood made from knit polyester fabric. The wings are made as a shawl like item with 1” elastic that the wearer puts their arms through to hold the wings in place. The hood has ears and eyes and a hook and loop closure at the neck. 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 component which gives them their essential character.” In this case, for the wings impart the essential character of the set for style #275-20469. The applicable subheading for the Bat Costume Style #275-20469 will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted…Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers, Other.” The duty rate will be 11.4% ad valorem. China is a member of the World Trade Organization (WTO), and the shawl-like item is not subject to quota or the requirements of a visa. Even though the hood for style #275-20469 is included as a constituent part of the set for classification purposes, it still falls within textile category 659, and products originating in China are subject to visa and quota requirements which must still be met. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division