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July 9, 1999

CLA-2-61RR:NC:3:353 E84038


TARIFF NO.: 6114.30.3054

Ms. Cindy Scott
BDP International, Inc.
2721 Walker Ave. N.W.
Grand Rapids, MI 49504

RE: The tariff classification of children’s animal costumes from Korea.

Dear Ms. Scott:

In your letter dated June 25, 1999, on behalf of Meijer Inc., you requested a classification ruling.

Two samples of unisex children’s animal costumes were submitted with your request. The garments are a jumpsuit style, composed of knit 100% acrylic pile fabric with a full front zippered closure, attached hood and elastic at the wrists and ankles. Item #760981 is a Cow Costume and Item #76098A is a Lamb Costume. They will be imported in 36” toddler and 46” small sizes. You state that eight styles of animal costumes with the same configuration, only different animal shapes such as elephant, lion, devil, tiger and cat will also be imported. Each costume will be packaged with an insert card showing a model dressed in the costume. The samples will be returned to you as requested.

The applicable subheading for animal the costumes will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’; Other.” The duty rate will be 15.5% ad valorem.

The animal costumes fall within textile category designation 659. Based upon international textile trade agreements products of Korea 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.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 212-637-7084.


Robert B. Swierupski

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