The tariff classification of a costume from Taiwan and China.

NY J83975 May 28, 2003 CLA-2-61:RR:NC:3:353 J83975 CATEGORY: Classification TARIFF NO.: 6114.30.3054 Mr. Ken August Fun World 80 Voice Rd. Carle Place, NY 11514 RE: The tariff classification of a costume from Taiwan and China. Dear Mr. August: In your letter dated April 3, 2003, received on May 3, 2003, you informed this office that you have redesigned costume Item 1520 & 1520H Toddler Color-Bones Costume. The original costume was found to be well-made and subject to quota and visa requirements. You believe that the redesigned costume is flimsy and non-durable and will not be subject to quota or the requirement of a visa. The submitted sample, Item 1520 & 1520H Toddler Color-Bones Costume, is constructed of knit polyester fabric decorated with sewn on plastic dimensional bones. The costume consists of a jumpsuit with an attached hood and an opening at the back with self-fabric ties. The jumpsuit has a well-made neck and a styling feature, but also contains a self-fabric tie and raw edged hood, closure, arms and ankles. The over all construction of the jumpsuit is flimsy and non-durable. The costume also includes a pair of gloves and a pair of shoe covers of the same material as well as a skeleton mask. Item 1520 is packaged in a polybag with printed insert; Item 1520H is on a hanger. 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, the jumpsuit imparts the essential character of the set. The applicable subheading for the Item 1520 & 1520H Toddler Color-Bones 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, Women’s or girls’: Other.” The rate of duty will be 15% ad valorem. The textile category designation is 659. This merchandise is being classified in accordance with the Court of International Trade decision in Rubie’s Costume Company v. United States, No.99-06-00388, Slip Op.02-14, (CIT Feb.19, 2002). The case has been appealed. The merchandise will be exempt from export visa and quota requirements until further notice. See Federal Register, June 25, 2002 (Volume 67, Number 122, Page 42760). 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