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NY I80797




May 16, 2002

CLA-2-61:RR:NC:3:353 I80797

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3055, 6110.30.3050, 6505.90.6090

Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of costumes from Taiwan.

Ms. Liu:

In your letter dated April 17, 2002 you requested a classification ruling. As requested, the samples will be returned to you.

The submitted samples are W79C7594 Halloween Big Daddy Coat with Hat Set and W79C7590 Halloween Big Daddy Jacket. You also request classification of the W79C7594 items if imported separately, which you call the W79C7596 Halloween Big Daddy Hat and W79C7595 Halloween Big Daddy Coat. All items fit adults.

Item W79C7594 Halloween Big Daddy Coat with Hat Set consists of a “coat” and hat. Both are constructed of knit man-made fiber fabric. The “coat” is a extra long cardigan featuring an oversized collar and lapel, two imitation front pockets and a single right over left hook and loop closure. The hat resembles an oversize top hat and is foam lined. The W79C7590 Halloween Big Daddy Jacket is a shorter version of the Big Daddy Coat with two left over right hook and loop closures.

Regarding the W79C7594 Halloween Big Daddy Coat with Hat Set, 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 “coat” imparts the essential character of the set.

The applicable subheading for the W79C7594 Halloween Big Daddy Coat with Hat Set and the W79C7595 Halloween Big Daddy Coat will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters, pulloversand similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Women's or girls'.” The duty rate will be 32.4% ad valorem. The textile category designation is 639.

The applicable subheading for the W79C7590 Halloween Big Daddy Jacket will be 6110.30.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters, pulloversand similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Men’s or boys’.” The duty rate will be 32.4% ad valorem.. The textile category designation is 638.

The applicable subheading for the W79C7596 Halloween Big Daddy Hat 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 fabricwhether 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 23.9 cents per kilogram + 8.4% as valorem. The textile category designation is 659.

Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

Even though the hat is included as a constituent part of the W79C7594 Halloween Big Daddy Coat with Hat Set for classification purposes, it still falls within textile category 659, and products originating in Taiwan are subject to visa and quota requirements which must still be met.

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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