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NY D85206




December 28, 1998

CLA-2-65:RR:NC:3:353 D85206

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.6090

Ms. Susan D. Klingbeil
IKEA Wholesale
496 W. Germantown Pike
Plymouth Meeting, PA 19462

RE: The tariff classification of costumes from Thailand.

Dear Ms. Klingbeil:

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

The submitted samples are five children's costumes that represent animals. They are being returned at your request. All the costumes are made of 100% knit man-made fibers fabric. The headwear and tails are secured by hook and loop closures.

Style 27493895 Parrot consists of a head covering of red, green, blue and yellow fabric extending to the shoulders with multi-hued fabric "feathers" and a black vinyl beak, yellow fabric wings (gloves) with fake blue "feathers" and black vinyl claws, and a multi-hued fabric "feather" tail held around the waist by a fabric covered elastic band.

Style 37493395 Mima Cat consists of a head covering of black and white fake fur fabric extending to the shoulders with black and pink cat's ears, black fake fur and pink fabric front paws (mittens), and a black fake fur fabric tail with a white tip held around the waist by a fabric covered elastic band.

Style 47493795 Monkey consists of a head covering of brown fake fur fabric extending to the shoulders with brown and beige monkey's ears, brown and beige monkey hands (gloves), and a brown fake fur fabric tail with a white tip held around the waist by a fabric covered elastic band.

Style 67493695 Elephant consists of a head covering of grey fabric extending to the shoulders with large vinyl elephant ears and a black vinyl elephant trunk, grey fabric and black vinyl front feet (mittens), and a black vinyl tail with a grey fake fur tip held around the waist by a fabric covered elastic band.

Style 87493595 Dinosaur consists of a head covering of solid green fabric extending to the shoulders with a top of green printed fabric with black plastic scales that is three foot long and forms a tail, and solid and printed green fabric front feet (mittens) with black claws.

The costumes are not considered dress-up sets classifiable in 9503.70, which is limited to a combination of articles, most of which are toys, represent normal adult behavior, and provide information as to recreation, work, person or profession.

The costumes are meant to be used on a daily basis, are not primarily intended for use on Halloween, and are designed principally for wear. The individual pieces of the costume are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component which imparts the essential character. In these instances the head coverings impart the essential character because they identify the type of animal each costume represents.

The applicable subheading for the Styles 27493895 Parrot, 37493395 Mima Cat, 47493795 Monkey, 67493695 Elephant and 87493595 Dinosaur will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid...Other: Other: Other." The duty rate will be 31.8 cents per kilogram plus 11.3% ad valorem for 1998 and 29.8 cents per kilogram plus 10.6% ad valorem for 1999.

Styles 27493895 Parrot, 37493395 Mima Cat, 47493795 Monkey, 67493695 Elephant and 87493595 Dinosaur fall within textile category designation 659. Based upon international textile trade agreements products of Thailand are subject to quota and the requirement of a visa.

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.

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 212-466-5881.

Sincerely,

Robert B. Swierupski
Director,

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