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NY J82426




April 16, 2003

CLA-2-61:RR:NC:3:353 J82426

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070

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

RE: The tariff classification of costume capes from Taiwan.

Dear Ms. Liu:

In your letter dated March 18, 2003, you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted two samples. Style W79B2087 Halloween Cape is a 100% polyester knit costume cape. The well-made velveteen polyester cape features a knit polyester liner, stand-up collar and ties at the neck.

Style W79B2130 Halloween Spider Cape with Gloves consists of a costume cape. The 100% knit polyester sheer cape features an attached hood, over-lock stitching and ties around the neck. The costume also features 100% knit polyester elbow length sheer gloves. Both the cape and gloves feature a spider web design and the item is available in four colors.

The individual pieces of the costume (style W79B2130), the gloves and the cape (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 styles W79B2087 and W79B2130 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 percent ad valorem.

Style W79B2087 and W79B2130 fall within textile category designation 659. Based upon international textile trade agreements products of Taiwan 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.

Style W79B2130 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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