The tariff classification of costumes from China.

NY H89041 March 21, 2002 CLA-2-61:RR:NC:3:353 H89041 CATEGORY: Classification TARIFF NO.: 6114.30.3054 Ms. Wendy Yeh Disguise 11906 Tech Center Court Poway, CA 92064-7139 RE: The tariff classification of costumes from China. Dear Ms. Yeh: In your letter dated March 5, 2002 you requested a classification ruling. The samples will be returned to you as requested. Two samples of unisex children’s costumes were submitted with your request. The Phoenix Ninja Costume style 1802K consists of a jumpsuit and mask. The jumpsuit is constructed from knit 100% polyester fabric with a small overlay of woven fabric attached to the shoulders that signifies the character and a plastic mask. The Shadow Dragon Costume style 1805K consists of a jumpsuit and mask. The jumpsuit is constructed from knit 100% polyester fabric with a small overlay of woven fabric attached to the shoulders that signifies the character and a plastic mask. 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, jumpsuits impart the essential character of the set for styles 1802K and 1805K. The applicable subheading for the Phoenix Ninja style 1802K and Shadow Dragon style 1805K 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 15.1% ad valorem. Styles 1802K and 1805K fall within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. 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