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March 24, 1999

CLA-2-61:RR:NC:WA:353 D88643
TARIFF NO.: 6114.30.3070

Ms. Connie Freeman
A.W. Fenton Co., Inc.
P.O. Box 81179
Cleveland, Ohio 44181-0179

RE: The tariff classification of a Pumpkin costume set from Taiwan.

Dear Ms. Freeman:

In your letter dated February 24 1999, on behalf of Jo-Ann Stores, Inc., you requested a classification ruling. The sample that was submitted to Customs for examination is being returned to you.

The submitted sample, item 427-8859, is packaged for retail sale and is a children’s unisex Pumpkin costume consisting of a one piece sleeveless upper body garment of knit 100% polyester fabric. The costume has felt overlays for the eyes, nose, and mouth. The costume gathers loosely at the bottom to give the rounded appearance of a pumpkin. A leaf-shaped felt hat is also included.

Both the broker and Customs agree that this is not an articles for “Festive, carnival, or other entertainment” in heading 9505, but an item of wearing apparel of chapter 61. The item is of durable construction and is washable and capable of multiple wearings.

GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up for retail sale. GRI 3(b)states that the goods "shall be classified as if they consisted of the material component which gives them their essential character." In this case the hat is governed by GRI 3(b) because these items are packaged as accessories with a single garment wherein each item in the set is classifiable under a separate heading. Pursuant to GRI 3(b), the accessory items in the set are classified in accordance with that article from which the set derives its essential character. Customs believes that the essential character of costumes consisting of a single garment with accessories is generally imparted by that garment, which in this case is the one piece upper body garment.

The applicable subheading for the Pumpkin costume will be 6114.30.3070 Harmonized Tariff Schedule of the United States (HTS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: women’s or girls’." The rate of duty will be 15.5 percent ad valorem. The textile category designation is 659.

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 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 212-637-7084.


Robert B. Swierupski

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