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NY H88288




March 22, 2002

CLA-2-61:RR:NC:3:353 H88288

CATEGORY: CLASSIFICATION

TARIFF NO.: 6111.30.5020, 6104.43.2020, 6114.30.3070, 6114.30.3054

Mr. Ken August
Fun World
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 20, 2002 you requested a classification ruling.

Five unisex children’s costumes were submitted with your request.

Item 9696 Pea Pod Bunting Infant Costume constructed of knit fleece 100% polyester fabric. The item is a bunting/blanket sleeper with long sleeves and an opening at the bottom with a hook and loop closure. There are three pom poms in the middle of the garment and the garment resembles a pea pad. The hat has a self-fabric chin tie.

Item 8741 Children’s Renaissance Princess Costume constructed of knit 100% polyester fabric. The costume consists of a long dress with laces at the bodice and a matching headpiece with fabric under the chin and at the side.

Item 1520 Toddler Color-Bones Costume constructed of knit polyester fabric decorated with sewn on plastic dimensional bones. The costume consists of a jumpsuit with an attached hood and an opening at the back with self-fabric ties. The costume also includes a pair of gloves and a pair of shoe covers of the same material and construction as well as a skeleton mask.

Item 8709 Children’s The Count Costume constructed of knit polyester fabric cape. The costume consists of a 36” cape with a stand-up collar and a self-fabric tie at the front. The costume also includes a nylon dickey with a sewn-on bow tie. A plastic medallion is also included with this costume.

Item 8710 Children’s Unkown Phantom constructed of knit 100% polyester fabric. The costume consists of a long robe like garment with an attached hood and a mask with a hook and loop closure. Included with the costume is a fabric belt.

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, the bunting for Item 9696, dress Item 8741, jumpsuit Item 1520, cape Item 8709 and robe like garment imparts the essential character of the sets.

The applicable subheading for the Pea Pod Bunting Costume, Item 9696 will be 6111.30.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Sets.” The duty rate will be 16.2% ad valorem. The textile category designation is 239.

The applicable subheading for the Children’s’ Renaissance Princess Costume, Item 8741 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 the Toddler Color-Bones Costume, Item 1520 will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits, and similar apparel: Women’s or girls’: Other.” The duty rate will be 15.1% ad valorem. The textile category designation is 659.

The applicable subheading for the Children’s The Count Costume, Item 8709 and Children’s Unknown Phantom, Item 8710 will be 6114.30.3070, Harmonized Tariff Schedule of the (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 with textile categories 636 and 659 from Taiwan and China are subject to quota and the requirement of a visa.

China and Taiwan are members of the World Trade Organization (WTO), and the Infant Pea Pod Bunting Costume is not subject to quota or the requirements 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.

Items 8741 and 8709 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). They 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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