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NY K86178




May 25, 2004

CLA-2-61:RR:NC:3:353 K86178

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 a Santa Claus Costume from Taiwan.

Dear Mr. August:

This letter replaces ruling NY 85873, dated May 17, 2004. This ruling contains a clerical error regarding the item numbers being classified. A corrected ruling follows.

The submitted sample, item 7512 is a unisex adult plus size Santa Claus costume composed of knit acrylic plus fabric. Item 7512 consists of a top/jacket, pants, Santa Hat, belt, gloves and boot tops. The top/jacket has pile 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 the 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 7502-Adult Regency Plush Red Santa Suit is identical to item 7512 described above except for the size.

Item 7542- XXL Regency Plush Red Santa Suit is identical to 7512 described above except for 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 7512, 7502 and 7542 will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s blouses and shirts, knitted and crocheted: Of man-made fibers: Other: Women’s.” The duty rate will be 32% ad valorem. the textile category designation is 639.

The applicable subheading for Santa Suit pants, Items 7512, 7502, 7542 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 7512, 7502 and 7542 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 7512, 7502 and 7542 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 7512, 7502 and 7542 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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