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NY C87219




May 18, 1998

CLA-2-61:RR:NC:3:353 C87219

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3055; 6104.63.2011; 6217.10.9530 9505.90.6000; 9505.10.2500; 3304.20.0000

Mr. John Alsup
Alsup & Alsup, Inc.
P.O. Box 1251
Del Rio, TX 78841

RE: The tariff classification of a Santa Claus Suit from Mexico and a wig, beard and mustache from China.

Dear Mr. Alsup:

In your letter dated April 24, 1998 you requested a tariff classification ruling.

The submitted sample is a Santa Claus Suit consisting of nine items, a pullover jacket, pants, hat, belt, boot tops, wig bear, mustache and eyebrow whitener. The pullover jacket, pants and hat are made from 100% knit polyester fabric. The belt consists of woven 65% polyester/35% cotton that is coated with polyvinyl material, and the wig, beard and mustache consist of man-made fiber material. The boot tops are made from PVC. The jacket is a pullover with textile fur trim down the center front, around the bottom and cuffs. The pants are designed like knickers with elastic at the waistband and legs. Also included in the package is an eyebrow whitener.

The applicable tariff provision for the pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Women's or girls'. The general rate of duty will be free.

The applicable tariff provision for the pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of Synthetic fibers: Other: Women's. The general rate of duty will be free.

The applicable subheading for the belt will be 6217.10.9530, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other: Other, Of man-made fibers. The rate of duty will be 2.6% ad valorem.

The applicable tariff provision for the hat will be 9505.10.2500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The general rate of duty will be free.

The applicable tariff provision for the wig, beard and mustache and boot tops will be 9505.90.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Festive, carnival or other entertainment articles,...: Other: Other. The general rate of duty will be free.

The applicable tariff provision for the eyebrow whitener will be 3304.20.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Beauty or make-up preparations for the care of the skin (Other than medicaments),including sunscreen or sun tan preparations; manicure or pedicure preparations: Eye make-up preparations. The general rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-466-5881.

Sincerely,

Robert B. Swierupski
Director,

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