# NY K83402

March 16, 2004

CLA-2-61:RR:NC:3:353 K83402

CATEGORY: Classification

TARIFF NO.: 6114.30.3070, 6211.43.0091

Ms. Annalee C. McKay

Mario Chiodo Studios

1919 Peralta Street

Oakland, CA 94607

RE: The tariff classification of costumes from China.

Dear Ms. McKay:

In your letter dated February 6, 2003, received in this office on
February 25, 2004, you requested a classification ruling. As requested,
the samples will be returned to you.

The submitted samples are the Adult Head Holder Assortment - Styles
5146007 Axe Man, 5146008 Mad Doctor, 5146009 Magician and 5146010
Headless Ghost, and the Child Head Holder Assortment - Styles 5144000
Axe Man, 5144001 Mad Doctor, 5144002 Magician, and 5144003 Headless
Ghost. Styles 5146007 & 5144000 Axe Man consist of an upper body garment
and hood. Styles 5146008 & 5144001 Mad Doctor consist of an upper body
garment and facemask. Styles 5146009 & 5144002 Magician consist of an
upper body garment, flimsy cape, belt and hat. Styles 5146010 & 5144003
Headless Ghost consist of an upper body garment and belt.

Each of the costumes contains an upper body garment where the wearer's
head is centered in the garment and appears to be being carried by the
character's hand, making the costume appear to be a headless body
carrying its head. Although the upper body garments have raw edges or
are overlock stitched, they all contain several styling elements and are
considered well-made garments for classification purposes. All the upper
body garments are made of a combination of knit man-made fabric and
woven man-made fabric. The essential character of the upper body
garments is imparted by the knit fabric in Styles 5146007, 5146008,
5146010, 5144000, 5144001 and 5144003, and by the woven fabric in Styles
5146009 and 5144002.

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 upper body garment imparts the essential character of
the set.

.

The applicable subheading for the Styles 5146007 & 5144000 Axe Man,
5146008 & 5144001 Mad Doctor and 5146010 & 5144003 Headless Ghost 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% ad
valorem.

The applicable subheading for the Styles 5146009 & 514402 Magician will
be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS),
which provides for "Track suits and swimwear; other garments: Other
garments women's or girls': Of man-made fibers, Other.\" The duty rate
will be 16% ad valorem.

Styles 5146007 & 5144000 Axe Man, 5146008 & 5144001 Mad Doctor, 5146009
& 5144002 Magician and 5146010 & 5144003 Headless Ghost fall within
textile category designation 659. Based upon international textile trade
agreements products of China are subject to quota and the requirement of
a visa.

The designated textile and apparel categories and their quota and visa
status are the result of international agreements that are subject to
frequent renegotiations and changes. To obtain the most current
information, we suggest that you check, close to the time of shipment,
the [Textile Status Report for Absolute Quotas]{.underline}, which is
available at our Web site at www.cbp.gov. In addition, the designated
textile and apparel categories may be subdivided into parts. If so, visa
and quota requirements applicable to the subject merchandise may be
affected and should also be verified at the time of shipment.

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