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NY J84426




June 2, 2003

CLA-2-61:RR:NC:3:353 J84426

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3055, 6104.63.2011, 9505.10.2500, 9505.90.6000

Mr. Joel G. McClure
Restoration Hardware
2391 West Winton Avenue
Hayward, CA 94545

RE: The tariff classification of Santa Costume from Taiwan.

Dear Mr. McClure:

In your letter dated April 29, 2003 you requested a classification ruling. The sample will be returned to you.

The submitted sample is a Style 4315-0040 Santa Costume. The well-made costume consists of a top, pants, hat, belt, boot covers, wig, beard and eyebrows. The top, pants and hat are constructed of knit 75% acrylic, 25% plush polyester fabric; the belt and boot covers are constructed of cellular vinyl plastic with a backing of textile fabric that is present merely for reinforcing purposes. The cardigan-style top is red with white faux fur trim and a full front zipper closure. The pants have a heavily elasticized waist and turned edges. The hat is cone-shaped and is red with white faux fur trim. The belt is constructed of cellular plastic and is approximately 3½ inches wide with an oversized metal buckle. The boot covers are black with white faux fur trim. The wig beard and eyebrows are made of man-made fibers.

The amount of finishing is such that the garments, the top and pants, are neither flimsy in nature or construction, nor lacking in durability.

Note 13 of Section XI, of the HTSUSA, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles that may be packaged with the garments must also be classified separately.

The applicable subheading for the Style 4315-0040 Santa cardigan-style top 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 rate of duty will be 32.2% ad valorem. The textile category designation is 639.

The applicable subheading for the Style 4315-0040 Santa pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls'dresses, skirts trousers, bib and brace overalls, breeches and shortsknitted or crochetedOf synthetic fibers: Other: Other, Trousers and breeches: Women's: Other.” The rate of duty will be 28.4% ad valorem. The textile category designation is 648.

The applicable subheading for the Style 4315-0040 Santa hat will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles for Christmas festivitiesOther.” The rate of duty will be Free.

The applicable tariff provision for the Style 4315-0040 Santa belt, boot covers, wig, beard and eyebrows will be 9505.90.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Festive, carnival or other entertainment articles...Other.” The rate of duty will be Free.

The Style 4315-0040 cardigan-style top falls within textile category designation 639; the Style 4315-0040 pants fall within textile category designation 648. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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