The tariff classification of a child’s costume from China.

NY J80160 January 24, 2003 CLA-2-61:RR:NC:3:353 J80160 CATEGORY: Classification TARIFF NO.: 6114.30.3054 Ms. Anna Maria Salas Rogalski Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of a child’s costume from China. Dear Ms. Rogalski: In your letter dated you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style 4535, Blue Uniboar Costume consists of a jumpsuit and headpiece. The jumpsuit and headpiece are made from knit polyester fabric. The well made jumpsuit has long sleeves and pants, and has a finished neckline with a hook and loop closure at the back. Then garment is styled with imitation fur at the front and sleeves. The headpiece is a hood like item with a hook and loop closure. It has the face of a boar and a unicorn horn at the top. The individual pieces of the costume, the jumpsuit and the headpiece (garment), are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the garment imparts the essential character. The applicable subheading for the Blue Unibor Costume, style 4535 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% ad valorem. Style 4535 falls 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