NY L86994

September 16, 2005

CLA-2-61:RR:NC:3:353 L86994

CATEGORY: Classification

TARIFF NO.: 6114.30.3070

Ms. Louise Meyers

Mattel, Inc.

333 Continental Blvd.

El Segundo, CA 90245-5012

RE: The tariff classification of a costume from China.

Dear Ms. Meyers:

In your letter dated August 11, 2005 you requested a classification
ruling. As Requested, the sample will be returned to you.

The submitted sample is a Number H6497 Superman™ Electronic Action Cape™
consisting of a shoulder housing, chest shield and cape. The molded
plastic shoulder housing contains stereo speakers and a motion sensor,
which detects a child's movement and plays appropriate sounds. The
plastic chest shield contains LEDs, three AA/LR6 batteries, an on/off
switch, and attaches to the shoulder housing. The cape is constructed of
knit man-made fiber tricot fabric, features a single stitch folded hem,
silk screened Superman™ "S" logo, and attaches to the shoulder housing
via hook and loop tabs.

You suggest classification of the costume as a festive, carnival or
other entertainment article in subheading 9505.90.6000 because the value
of the plastic and electronic components significantly exceeds the value
of the cape. However, this office has determined that the Superman™
character is first and foremost identified through his cape, and it
imparts the essential character of the costume.

The applicable subheading for the Number H6497 Superman™ Electronic
Action Cape™ will be 6114.30.3070, Harmonized Tariff Schedule of the
United States (HTS), which provides for "Other garments, knitted or
crocheted: Of man-made fibers: Other, Other: Women's or girls'." The
duty rate will be 14.9 percent ad valorem.

The Number H6497 Superman™ Electronic Action Cape™ falls within textile
category designation 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