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NY J85852




July 16, 2003

CLA-2-61:RR:NC:3:353 J85852

CATEGORY: CLASSIFICATION

TARIFF NO.: 6102.30.2020, 6114.30.3054

Mr. John Limb
Ana Link
175-11 148th Rd., Suite #201
Jamaica, NY 11434

RE: The tariff classification of costumes from China.

Dear Mr. Limb:

In your letter dated June 16, 2003, on behalf of C & H Toy of America, you requested a classification ruling.

Five samples of unisex children’s costumes were submitted with your request. Item 03-9061, Frog Costume Jacket is made of knit fleece 100% polyester fabric. The jacket has a full front zipper closure and an attached hood resembling a frog. Item 03-9039, Monster Costume Jacket is made of knit fleece 87% polyester/8% cotton/5% acrylic fabric. The jacket has a full front zipper closure, attached cape and an attached hood resembling a monster. Item 03-9063, Big Bird Costume is a jumpsuit with a full front zipper closure and an attached hood resembling a bird. The garment is made of knit fleece acrylic and polyester fabric. Item 03-9012, Pirate Costume is a jumpsuit made of knit polyester fabric with a full front zipper closure, faux attached belt and an attached hood resembling a pirate hat with an attached bird. Item 03-9031, Pink Poodle Costume is a jumpsuit made of knit fleece polyester fabric. The garment has a full front zipper closure an attached hood resembling a poodle and arms and legs resembling a poodle cut.

The applicable subheading for the Frog Costume Jacket, Item 03-9061 and the Monster Costume Jacket, Item 03-9039 will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other girls’ anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers.” The duty rate will be 28.6 percent ad valorem. The textile category is 635.

The applicable subheading for Item 03-9063 Girl Bird Costume, Item 03-9012 Pirate Costume and Item 03-9031 Pink Poodle 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, Coveralls, jumpsuits and similar apparel: Women's or girls': Other.” The duty rate will be 15% ad valorem. The textile category designation is 659.

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 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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