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NY L83041





April 5, 2005

CLA-2-61:RR:NC:3:353 L83041

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.30.2010

Ms. Irene Tsiavos
Fun-World
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of costume from China and Taiwan.

Dear Ms. Tsiavos:

In your letter dated February 16, 2005, you requested a classification ruling.

Your submitted sample, styles 5407 and 5407H Captain Black Heart Costume is an adult costume set. The well-made costume consists of a knit polyester full-length coat. The man’s coat has a full frontal opening with a left over right closure. The coat has styling features, finished edges and sewn on embellishments. The set also contains a dickey, belt and tri cornered hat. The costume is packaged in a plastic bag with a color insert. Style 5407H is the identical costume packaged on a hanger a color insert.

GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the coat imparts the essential character of the set.

The applicable subheading for styles 5407 and 5407H will be 6101.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: of man-made fibers: other: other, men’s. The duty rate will be 28.2 percent ad valorem.

Styles 5407 and 5407H fall within textile category designation 634. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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