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NY J81492




March 12, 2003

CLA-2-61:RR:NC:3:353 J81492

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070, 6211.33.0017

Mr. Ken August
Easter Unlimited, Inc.
Fun World
80 Voice Rd.
Carle Place, NY 11514

RE: The tariff classification of costumes from Taiwan.

Dear Mr. August:

In your letter dated February 25, 2003, you requested a classification ruling.

Two samples were submitted with your request. Item 9159 is a adult hooded cape made of knit 100% polyester fabric. The garment has a full front opening, all raw edges and a string tie at the neck and is packaged in a poly bag. You state that you will be importing Item 9159H identical to Item 9159 with the exception that it will be imported on a hanger.

Item 9728 is a children’s Covert Commando Costume Set. The costume consists of a well-made jumpsuit with finished edges and a hat. The jumpsuit and hat are made of woven polyester fabric. The garment has a left over right full front closure with hook and loop strip fasteners, pointed collar and two breast pockets. The hat is a cap style with a peak. You state that you will be importing Item 9728H identical to Item 9728 with the exception that it will be imported on a hanger.

The applicable subheading for the cape, Items 9159 and 9159H 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%b ad valorem. The textile category designation is 659.

The applicable subheading for the Children’s Cover Commando Set, Item 9728 and 9738H will be 6211.33.0017, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits,other garments: Other garments, men’s or boys’: Of man-made fibers, Other: Boys’: Other.” The duty rate will be 16.1% ad valorem. The textile category designation for the jumpsuit and the hat for is 659.

For the Commando Jumpsuit, Item 9728 and 9728H 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 Covert Commando Set, Item 9728, 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.

The cape, Item 9159 and 9159H merchandise is 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). The case has been appealed. The merchandise will be exempt from export visa and quota requirements until further notice. See Federal Register, June 25, 2002 (Volume 67, Number 122, Page 42760).

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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