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NY C89591

July 7, 1998

CLA-2-61:RR:NC:3:353 C89591


TARIFF NO.: 6111.30.5040

Ms. Diane L. Weinberg

Wendt Weinberg & Temples LLC

The Candler Building, Suite 1303

127 Peachtree Street, NE

Atlanta, GA 30303-1800

RE: The tariff classification of an animal costume from Thailand.

Dear Ms. Weinberg:

In your letter dated June 25, 1998, on behalf of Celebration Halloween, Inc., you requested a classification ruling. A sample was submitted and is being returned at your request.

The submitted sample is a child's "Happy Cow" costume, item number 10609-4. It is a one piece item representing a spotted cow body and is made of an outer shell of knitted pile composed of 100% acrylic and a base of 100% polyester fabric. The garment is lined with a 100% nylon taffeta fabric. The animal costume is pullover style, has an attached elasticized hood with ears, bells at the front of the neck, elasticized arm holes and an elasticized bottom with a tail. In fact, the tail has been positioned so that it will be in the proper position at the child's derriere. The item is designed to cover to below the waist to the vicinity of the upper legs. You state in your letter that other costumes will be manufactured identical in materials and configuration to the spotted cow representing other animal bodies such as, dalmatians, tigers, bears, lions, ladybugs and bumblebees. All the costumes will be imported in sizes 12 through 24 months and are designed to reach the upper thigh and cover the derriere.

Both counsel and Customs agree that this is not an article for "Festive, carnival, or other entertainment" in heading 9505, but an item of wearing apparel of chapter 61. In addition, the item satisfies the definition of "babies' garments and clothing accessories" in Note 6(a) to Chapter 61, HTSUSA.

The question arises as to whether the item is "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles..." of 6111.30.40 or an "Other" garment of 6111.30.50. The most significant feature in making this determination is that the garment provides coverage below the waist to the vicinity of the upper legs. Therefore, the item would not be classified under 6111.30.40.

The applicable subheading for the "Happy Cow" costume, item number 10609-4 will be 6111.30.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for "Babies' garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other: Other: Other." The duty rate will be 16.6% ad valorem.

The "Happy Cow" costume, item number 10609-4 falls within textile category designation 239. Based upon international textile trade agreements products of Thailand are subject to quota and the requirement of a visa.

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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 212-466-5881.


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