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NY H88273




March 15, 2002

CLA-2-61:RR:NC:3:353 H88273

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070, 6104.43.2010

Mr. Ken August
Fun World
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of a costume cape and costume set from Taiwan.

Dear Mr. August:

In your letter dated February 20, 2002 you requested a classification ruling.

The submitted samples are Items 9058 and 9058H Vampire Cape and Items 1053 and 1053H Renaissance Sorceress Costume. All are made to fit adults.

Item 9058 Vampire Cape is constructed of knit polyester fabric and features a finished stand-up collar, string tie, turned and finished front closure and a raw scalloped bottom edge. Item 9058H is the same as Item 9058, but packaged on a hanger.

Item 1053 Renaissance Sorceress Costume consists of a dress, hat and choker. The dress is constructed of knit polyester fabric and features overlock stitched edges and a lace-up bodice. The hennin-style hat and choker are made of the same materials as, and are coordinated to match, the dress. Item 1053H is the same as Item 1053, but packaged on a hanger.

The individual pieces of the 1053 and 1053H costume, the hat, choker and dress, 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 that imparts the essential character. For this item, the dress imparts the essential character.

The applicable subheading for the Items 9058 and 9058H Vampire 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.” The duty rate will be 15.1% ad valorem. The textile category designation is 659.

The applicable subheading for the Items 1053 and 1053H Renaissance Sorceress Costume will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls' suitsblazers, dresses, skirtsknitted or crocheted : Dresses: Of synthetic fibers: Other.” The duty rate will be 16.2% ad valorem. The textile category designation is 636.

Based upon international textile trade agreements products of Taiwan are subject to quota and 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.

The Items 1053 and 1053H Renaissance Sorceress Costume are being classified in accordance with the Court of International Trade decision in Rubie’s Costume Company v. United States, No.99-06-00388, Slip Op.02-14, (CIT Feb.19, 2002). It will be exempt from export visa and quota requirements if exported prior to April 1, 2002, and entered for consumption or withdrawn from warehouse for consumption prior to June 1, 2002. See Federal Register, March 4, 2002 (Volume 67, Number 42, Page 9706).

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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