CLA-2-61:OT:RR:NC:3:353
Ms. Amy L. Hess/Mr. Frank Gomez
World Exchange, Inc.
8840 Bellanca Ave.
Los Angeles, California 90045
RE: The tariff classification of an adult costume from Hong Kong and Vietnam.
Dear Ms. Hess/Mr. Gomez:
In your letter dated December 3, 2008, on behalf of California Costumes, Inc., you requested a classification ruling.
The submitted sample is an Item Number Adult 01082/KM724 Abominable Snowman Costume consisting of a jumpsuit, mask, hands, feet, and inflatable shoulder pads. The jumpsuit is constructed of warp knit 100 percent polyester faux fur fabric. The mask, hands and feet are a combination of faux fur and plastic. The jumpsuit features a double layer collar, large gusset, finished neckline, hanger loops, string tie closure with loose overlock stitching, and raw edges at the wrists and ankles that are hidden by the faux fur and do not easily unravel. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability.
General Rule of Interpretation (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 Item Number Adult 01082/KM724 Abominable Snowman Costume will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), 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.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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