The tariff classification of a unisex children’s costume from China.

NY L88118 October 27, 2005 CLA-2-61:RR:NC:N3:353 L88118 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 children’s costume from China. Dear Ms. Rogalski: In your letter dated September 30, 2005 you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style 5893, Spider-Man Fiber Optic Muscle Costume Set consists of a jumpsuit and a hood composed of knit 100% polyester fabric. The long sleeve jumpsuit has a zipper back closure, finished neckline and waist, styling features 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 Spider-Man Fiber Optic Muscle Costume Set, style 5893 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 percent 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. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. 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