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NY I84882




August 19, 2002

CLA-2-61:RR:NC:3:353 I84882

CATEGORY: CLASSIFICATION

TARIFF NO.: 6111.30.5020; 6114.30.3054; 6111.30.5030; 6209.30.3020; 6211.43.0020

Mr. Dennis Shostak
The Paper Magic Group, Inc.
100 North Sixth Street
Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of children’s and infant’s costumes from China and Vietnam.

Dear Mr. Shostak:

In your letter dated August 1, 2002, you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted five samples, styles 6823750/1/2/3 Spider; 6823710/2/3 Ladybug; 6823731/2/3 Butterfly; 6823740/1/2/3 Skunk; and 6823720/1/2/3 Elephant. All the styles are of well made, durable construction. All styles are made in Vietnam, except style 6823720/1/2/3 Elephant, which is made in China.

Styles 6823750 (size 6-12 months), 6823751 (size 12-18 months) and 6823752 (size 18-24 months) is a 100% polyester knit spider costume. The costume consists of a footed coverall, a hood and spider legs that attach to the coverall with a hook and loop fastener. Style 6823753 (size 2T) is a 100% polyester knit spider costume. The costume consists of a footed coverall, a hood and spider legs that attach to the coverall with a hook and loop fastener.

The individual pieces of the costume (size 2T) style 6823753 the hat, spider legs and the coverall (garment) 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 garment imparts the essential character.

Styles 6823710 (size 6-12 months), 6823712 (size 12-18 months) and 6823713 (size 18-24 months) is a 100% polyester knit ladybug costume. The costume consists of a footed coverall, a hood and a cape that looks like a ladybug shell that ties around the infant’s neck.

Styles 6823731 (size 12-18 months) and 6823732 (size 18-24 months) are a 100% polyester knit butterfly costume. The costume consists of a footed coverall, a hood and butterfly wings that attach to the coverall with a hook and loop fastener. Style 6823733 (size 2T) is a 100% polyester knit spider costume. The costume consists of a footed coverall, a hood and butterfly wings that attach to the coverall with a hook and loop fastener.

The individual pieces of the costume (size 2T) style 6823733 the hat, butterfly wings and the coverall (garment) 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 garment imparts the essential character.

Styles 6823740 (size 6-12 months) 6823741 (size 12-18 months) and 6823742 (size 18-24 months) are a 100% acrylic knit skunk costume. The costume consists of a coverall, a hood and booties. Style 6823743 (size 2T) is a 100% acrylic knit skunk costume. The costume consists of a coverall, a hood and booties.

The individual pieces of the costume (size 2T) style 6823743 the hat, booties and the coverall (garment) 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 garment imparts the essential character.

Styles 6823720 (size 6-12 months) 6823721 (size 12-18 months) and 6823722 (size 18-24 months) is a 100% polyester woven elephant costume. The costume consists of a footed coverall and, a hood with ears and a trunk. Style 6823723 (size 2T) is a 100% polyester woven elephant costume. The costume consists of a footed coverall and, a hood with ears and a trunk.

The individual pieces of the costume (size 2T) style 6823723 the hat and the coverall (garment) 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 garment imparts the essential character.

The applicable subheading for infant styles 6823750, 6823751 and 6823752 (spider costumes); 6823710, 6823712 and 6823713 (ladybug costumes); 6823731 and 6823732 (butterfly costumes) 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 percent ad valorem.

The applicable subheading for toddler styles 6823753 (spider costume); 6823733 (butterfly costume) and 6823743 (skunk costume) 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, woman’s or girls’: other. The duty rate will be 15.1 percent ad valorem.

The applicable subheading for infant styles 6823740, 6823741 and 6823742 (skunk costumes) will be 6111.30.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other, other: imported as parts of sets. The duty rate will be 16.2 percent ad valorem.

The applicable subheading for infant styles 6823720, 6823721 and 6823722 (elephant costumes) will be 6209.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories: of synthetic fibers: other, sets. The duty rate will be 16.2 percent ad valorem.

The applicable subheading for toddler style 6823723 (elephant costume) will be 6211.43.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers, other: girls’. The duty rate will be 16.2 percent ad valorem.

Items made in Vietnam are not subject to quota and the requirement of visa at this time.

China is a member of the World Trade Organization (WTO), and styles 6823720, 6823721 and 6823722 not subject to quota or the requirements of a visa.

Style 6823723 falls within textile category designation 237. Based upon international textile trade agreements products of China 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.

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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