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NY I89510





January 16, 2003

CLA-2-62:RR:NC:3:353 I89510

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070

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

RE: The tariff classification of a child’s costume from Taiwan.

Dear Ms. Liu:

In your letter dated January 2, 2002 you requested a classification ruling. The samples will be returned to you as requested.

The submitted sample, Item W79B2081 is a child’s unisex Wizard Costume Set consisting of a robe and hat. The well made garment is made of knit polyester fabric. The long robe has long sleeves that are wide at the wrist and a tie on the inside. The hat is cone shaped.

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 or component which gives them their essential character.” In this case, the robe imparts the essential character of the set.

The applicable subheading for the Wizard Costume Set, Item W79B2081 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% ad valorem.

Style W79B2081, the Wizard Costume falls within textile category designation 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 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 category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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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