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NY H87726




March 14, 2002

CLA-2-62:RR:NC:3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010, 6104.43.2020, 6211.33.0010, 6110.30.3050, 6114.30.3070

Mr. Ken August
Easter Unlimited, Inc.
80 Voice Rd.
Carle Place, NY 11514

RE: The tariff classification of costumes from Taiwan and China.

Dear Mr. August:

In your letter dated February 8, 2001 you requested a classification ruling.

Five samples of costumes were submitted with your request. Item 1155 Adult Bobby Soxer Costume consists of a one-piece dress and scarf. The short sleeve dress is constructed of 100% polyester fabric with a knit top and a flair woven fabric skirt with a poodle design on the skirt. The top portion imparts the essential character of the dress.

Item 8797 Child’s Bobby Soxer Costume is identical to the adult in design and fabric with the exception of the sizing.

Item 1161 Adult Killer Mechanic Costume consists of a coverall constructed of woven 44% polyester, 33% cotton and 23% rayon fabric. The coverall has long sleeves, notched collar, two breast pockets and a full front left over right hook and loop closure.

Item 1445 Adult Casanova Smoking Jacket Costume consists of a smoking jacket and pipe. The smoking jacket is constructed of knit 100% polyester fabric. It is a cardigan-like garment with a self-fabric belt and two patch pockets below the waist.

Item 1494 Velvet Coffin Cape Costume consists of a hooded cape with a full front opening and a tie at the neck. The cape is constructed of knit 100% polyester fabric.

Items 1155H, 8797H, 1161H, 1445H and 1494H are identical in design and fabric content to Items 1155, 8797, 1161, 1445 and 1494 with the exception being that they will be imported on a hanger.

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 component which gives them their essential character.” In this case, for the Adult and Child’s Bobby Soxer Costumes, Items 1155 and 8797 the dress imparts the essential character of the set and for the Smoking Jacket Costume Item 1445 the cardigan-like garment imparts the essential character of the set.

The applicable subheading for Item 1155 and 1155H Adult Bobby Soxer Costume will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s.” The duty rate will be 16.2% ad valorem. The textile category designation is 636.

The applicable subheading for Items 8797 and 8797H Child’s Bobby Soxer Costume will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The duty rate will be 16.2% ad valorem. The textile category designation is 636.

The applicable subheading for Items 1161 and 1161H Adult Killer Mechanic Unisex Costume will be 6211.33.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suitsother garments: Other garments, men’s or boys’: Of man-made fibers, Coveralls, jumpsuits and similar apparel: Other: Men’s.” The duty rate will be 16.2% ad valorem. The textile category designation is 659.

The applicable subheading for Items 1445 and 1445H Adult Smoking Jacket Costume will be 6110.30.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters,knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Men’s or boys’.” The rate of duty will be 32.4% ad valorem. The textile category designation is 638.

The applicable subheading for Items 1494 and 1494H Velvet Coffin Cape 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 15.1% ad valorem. The textile category designation is 659.

Based upon international textile trade agreements products of Taiwan and China are subject to quota and the requirement of a visa. The belt of Items 1445 and 1445H is considered a composite good with the garment. Taiwan and China are members of the World Trade Organization (WTO). The scarf in the 1897 and 1897H set is not subject to quota or the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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,

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