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March 2, 1999

CLA-2-61:RR:NC:3:353 D87859

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070

Ms. Diane L. Weinberg
Meeks & Sheppard
330 Madison Ave., 39th Fl.
New York, NY 10017

RE: The tariff classification of a panda costume from Thailand.

Dear Ms. Weinberg:

In your letter dated February 10, 1999, on behalf of Celebration Halloween, Inc., you requested a classification ruling.

The submitted sample, item #CELEB-002, is a unisex child’s panda costume consisting of a one piece sleeveless garment with an attached hood which covers the torso and extends to the upper legs of small children. It is designed to fit children of a body height exceeding 86 centimeters. The garment is stated to be made of knit acrylic pile fabric. You state that the importer intends to manufacture the costume in the same configuration and material to represent other animal bodies such as dalmatians, tigers, bears, lions, ladybugs and bumblebees. The sample will be returned to you as requested.

Both counsel and Customs agree that this is not an article for “Festive, carnival, or other entertainment” in heading 9505, but an item of wearing apparel of chapter 61.

The question arises as to whether the item is “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles...” of 6110 or an “Other” garment of 6114. The most significant feature in making this determination is that the garment provides coverage below the waist to the vicinity of the upper legs. Therefore, the item would not be classified under 6110. The applicable subheading for the Panda costume, item #CELEB-002 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 15.5% ad valorem.

The panda costume falls 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 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,

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