The tariff classification of a costume from China.

NY J80193 January 31, 2003 CLA-2-61:RR:NC:3:353 J80193 CATEGORY: Classification TARIFF NO.: 6114.30.3054 Ms. Wendy Yeh Disguise, Inc. 11906 Tech Center Court Poway, CA 92064-7139 RE: The tariff classification of a costume from China. Dear Ms. Yeh: In your letter dated January 16, 2003 you requested a classification ruling. As requested, the sample will be returned to you. The submitted sample is a Style # 5785H, K, and L Hulk Child (Standard) Costume. The well-made costume consists of a 100% polyester knit coverall and mask. The coverall features a capped neckline with a zipper closure in the back, stuffed arms and chest styled to resemble muscles, and ankles and long sleeves with raw edges. The “Hulk” mask is made of plastic. 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 coverall imparts the essential character of the set. The applicable subheading for the Style # 5785H, K, L Hulk Child (Standard) Costume 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’.” The duty rate will be 15% ad valorem. The Style # 5785H, K, L Hulk Child (Standard) Costume 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