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NY E89134

November 16, 1999

CLA-2-95:RR:NC:SP:225 E89134


TARIFF NO.: 9505.90.6000; 6505.90.8090

Pat Beals
Teetot & Co. Inc.
624 North Eckhoff
Orange, CA 92868

RE: The tariff classification of Costumes from China

Dear Ms. Beals:

In your letter dated Oct. 25, 1999 you requested a tariff classification ruling.

The items in question are all the same character, The Cat in the Hat. According to your letter, the only difference between the items is size. The costume consists of a black jumpsuit style garment with a white bib front with a red bow tie attached with Velcro and a red and white stove hat. The neck of the garment is closed with a string tie. There is a long opening in the back finished with visible overlock stitching. The arms and legs are gathered by thin elastic sewn directly to the fabric with a visible overlock stitch. The retail package of garment and hat is considered a composite good with the essential character imparted by the garment. The sample is retained for training purposes.

The items in question are:

Item # 14019 – Adult
Item # 14051 – Toddler Size 2-4
Item # 14013 – Child Size 4-6
Item # 14012 – Child Size 7-10

The applicable subheading for Items 14019, 14051, 14013, and 14012 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles,: Other: Other. The rate of duty will be free.

The applicable subheading for the hat (imported separately) will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for Hats and other headgear, :Other: Not in part of braid: Other: Other. The rate of duty will be 20.4 cents per kilogram plus 7.4% ad valorem.

The hat falls within textile category designation 659. Based upon international textile trade agreements products of China 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.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 Specialists Alice Wong at 212-637-7028 or Kenneth Reidlinger at (212) 637-7084.


Robert B. Swierupski

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