The tariff classification of a unisex costume from China.

NY L84252 April 27, 2005 CLA-2-61:RR:TA:N3:353 L84252 CATEGORY: Classification TARIFF NO.: 6114.30.3054 Ms. Anna Maria Rogalski Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of a unisex costume from China. Dear Ms. Rogalski: In your letter dated April 13, 2005 you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style 5085, Red Ranger Muscle Deluxe Costume Set consists of a jumpsuit and mask. The jumpsuit is composed of knit 100% polyester fabric. The garment has long sleeves and legs, mandarin collar, padding in the chest and sleeves, sewn on belt and a back zipper closure. The costume is well made with finished neck and embellishments. 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 jumpsuit imparts the essential character of the set. The applicable subheading for the Red Ranger Costume Set, style 5085 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 14.9% ad valorem. The textile category designation is 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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