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April 30, 1999

CLA-2-61:RR:NC:3:353 E80363


TARIFF NO.: 6114.30.3070

Mr. William A. Vollmerhasen
Kmart Corp.
Resorce center
3100 West big beaver Rd.
Troy, MI 48084-3163

RE: The tariff classification of a Lady Bug, Cow and Dog Costumes from Taiwan.

Dear Mr. Vollmerhausen:

In your letter dated April 1, 1999 you requested a classification ruling.

Three samples of unisex chilrens costumes representing animals were submitted with your request. The Lady Bug, Cow and Dog costume are composed of knit 100% acrylic fabric. The one piece sleeveless garments have an attached hood, finished armholes and waist are lined, cover the torso, and extend to the upper legs of small children.

The applicable subheading for the Lady Bug, Cow and Dog 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 duty rate will be 15.5% ad valorem.

The Lady Bug, Cow and Dog costumes fall within textile category designation 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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