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NY K85872




May 14, 2004
CLA-2-61:RR:NC:3:353 K85872

CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.20.2010, 6104.63.2011, 6116.93.9400, 9505.10.2500

Mr. Ken August
Fun-World
80 Voice Rd.
Carle Place, NY 11514

RE: The tariff classification of Santa Claus Costume from Taiwan.

Dear Mr. August::

In your letter dated April 29, 2004 you requested a classification ruling. The samples will be returned to you as requested.

The submitted sample, item 7501 is a unisex Adult Santa Claus Costume composed of knit polyester fabric. Item 7501 consists of a jacket, pants, Santa Hat, belt, gloves and boot tops. The top has faux fur trim at the neck, down the center of the chest, at the cuffs and at the hem. It has a zipper in the front and snaps at the neck and hem and sewn in belt loops at the waist. The top may be worn as a jacket over other clothing or as a shirt over undergarments. We believe it will be principally used as a shirt worn over an undershirt and a pillow or some other type of stuffing to achieve the Santa Claus image. The pants have a tunnel elasticized waist and pockets at the side seams. The hat is cone shaped with faux fur trim and a pom pom at the top and the gloves are made of knit polyester fabric and have fourchettes. The belt and boot tops are made of vinyl material. All items of the Santa Claus Costume are well-made.

Item 7511- Plus Size Velour Santa Suit is exactly the same as item 7501 described above except for size.

Item 7515- XL Adult Ultra Velvet Santa Suit is exactly the same as item 7505 described above in an XL size.

Item 7545-XXL Adult Ultra Velvet Santa Suit is exactly the same as item 7505 described above in an XXL size.

Note 13 of Section XI, of the HTSUSA, requires that the 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 Santa Claus jacket, Items 7505, 7511, 7515 and 7545 will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other, Women’s.” The rate of duty will be 32% ad valorem. The textile category designation is 639.

The applicable subheading for Santa Suit pants, Items 7505, 7511, 7515 and 7545 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls'dresses, skirtstrousers, bib and brace overalls, breeches and shortsknitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women's: Other.” The rate of duty will be 28.2% ad valorem. The textile category designation is 648.

The applicable subheading for the Santa Suit hat, Items 7505, 7511, 7515 and 7545 will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articlesArticles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free.

The applicable subheading for the Santa Suit gloves Items 7505, 7511, 7515 and 7545 will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTS), which provides for “Glovesknitted or crocheted: Other: Of synthetic fibers: Other: Other: With fourchettes.” The rate of duty will be 19% ad valorem. There are no quota restraints or visa requirements on this merchandise.

The applicable tariff provision for the Santa belt and boot tops, items 7505, 7511, 7515 and 7545 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.

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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