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NY A86438





August 21, 1996

CLA-2-62:RR:NC:WA:353 A86438

CATEGORY: CLASSIFICATION

TARIFF NO.: See Below

Ms. Margaret R. Polito
Neville, Peterson & Williams
80 Broad Street
New York, N.Y. 10004

RE: The tariff classification of Children's Costumes from Taiwan.

Dear Ms. Polito:

In your letter dated August 1, 1996, on behalf of your client Childhood Companions of Manchester, New Hampshire, you requested a classification ruling for children's costumes from Taiwan.

The issue of textile costumes is currently pending before the Court of International Trade and under Part 177 of the Customs Regulations (C.F.R. 177) this office is therefore precluded from issuing rulings which involve matters currently before the court. We are therefore returning your request for a classification ruling along with any related samples, exhibits, etc.

We have however examined the subject costumes for the purpose offering you non-binding advice as to their classifiction for entry purposes .
In the opinion of this office the garments and accessories listed below of this ruling request are comparable in construction and durability. The amount and quality of finishing and embellishment is such that the articles are neither flimsy in nature or construction. They are constructed with fully completed inside seams, some covered with narrow fabric, with no exposed overlock stitching. Some are reversible where fabric edges have been turned under and sewn to create a finished edge with no exposed overlock stitching. Elastic bands, where present, are fully enclosed, some within a decorative ruffled finish. Decorative and stylistic elements such as trim, decorative overlays, and other finishing touches have been constructed in such a manner as to increase the costume's durability. The accessories, also listed below, likewise have finished turned under seams and decorative finishes such as attached bells, net overlay, appliques or feathers.

STYLE HTS Category
30001 (Harem Pants) 6204.63.3530 648
30002 Reversible Cape (knit/woven) 6211.43.0091 659 30003 Top (knit) 6114.30.1020 639
30004 Double Sleeve (Woven) 6217.10.9030 659 30005 Reversible Hat (woven) 6505.90.8090 659 30015 Scrunchie (woven) 6217.10.9005 none 31001 Dress (knit) 6104.53.2020 642
31003 Reversible Cape (Woven) 6211.43.0091 659 31009 Headpiece 6701.00.3000 none 31013 Cap Sleeve (Woven) 6217.10.9030 659

.
. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa as noted above.

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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

If you have any questions please contact National Import Specialist Alice Wong at 212-466-5538 or Martin Weiss at 212-466-5881.

Sincerely,

Roger J. Silvestri
Director

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