CLA-2-61:RR:NC:3:353 L87780
Ms. Anna Maria Rogalski
Disguise Inc.
11906 Tech Center Court
Poway, CA 92064
RE: The tariff classification of costumes from China.
Dear Ms. Rogalski:
In your letter dated September 23, 2005, you requested a classification ruling. As requested, the samples will be returned to you.
You have submitted five samples. Style 5108 Leonardo Fiber Optic Muscle Costume is a children’s costume set. The well-made costume consists of a jumpsuit constructed of a knit polyester fiber fabric. The jumpsuit has styling features, a well-made neck, a back zipper closure, a fiber optic pack that lights up on the left chest and hemmed sleeves and pants bottom. The set also contains a vacuform mask , vinyl (EVA) turtle shell and knit polyester knee and elbow pads.
Style 5894 The Thing Fiber Optic Muscle Costume is a children’s costume set. The well-made costume consists of a jumpsuit constructed of a knit polyester fiber fabric. The jumpsuit has styling features, a well-made neck and waist, a back zipper closure, a permanently attached sewn on belt fiber optic pack that lights up in the middle with a fantastic four symbol and hemmed sleeves and pants bottom. The set also contains a vinyl (EVA) mask.
Style 5898 Raphael Fiber Optic Muscle Costume is a children’s costume set. The well-made costume consists of a jumpsuit constructed of a knit polyester fiber fabric. The jumpsuit has styling features, a well-made neck, a back zipper closure, a fiber optic pack that lights up on the left chest and hemmed sleeves and pants bottom. The set also contains a vacuform mask , vinyl (EVA) turtle shell and knit polyester knee and elbow pads.
Style 5899 Blue Power Ranger Fiber Optic Muscle Costume is a children’s costume set. The well-made costume consists of a jumpsuit constructed of a knit polyester fiber fabric. The jumpsuit has styling features, a well-made neck and waist, a back zipper closure, fiber optic pack that lights up on the left chest, a permanently attached sewn on belt and hemmed sleeves and pants bottom. The set also contains a vacuform mask.
Style 5900 Red Power Ranger Fiber Optic Muscle Costume is a children’s costume set. The well-made costume consists of a jumpsuit constructed of a knit polyester fiber fabric. The jumpsuit has styling features, a well-made neck and waist, a back zipper closure, fiber optic pack that lights up on the left chest, a permanently attached sewn on belt and hemmed sleeves and pants bottom. The set also contains a vacuform mask.
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 jumpsuits impart the essential character of the sets.
The applicable subheading for styles 5108, 5894, 5898, 5899 and 5900 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 14.9 percent ad valorem.
Styles 5108 Leonardo, Style 5894 The Thing, Style 5898 Raphael, 5899 Blue Power Ranger and Style 5900 Red Power Ranger Fiber Optic Muscle Costume Sets jumpsuits fall under textile category designation 659. Even though the knee and elbow pads of styles 5108 Leonardo and 5898 Raphael are included as a constituent part of that set for classification purposes, they still fall into textile category 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