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NY H87725

March 13, 2002

CLA-2-61:RR:NC:3:353 H87725


TARIFF NO.: 6114.30.3070

Mr. Ken August
Easter Unlimited, Inc.
80 Voice Rd.
Carle Place, NY 11514

RE: The tariff classification of costumes from Taiwan.

Dear Mr. August:

In your letter dated February 12, 2002 you requested a classification ruling.

Two samples of unisex adult costumes were submitted with your request. Item 1414 Sugar Mamma Costume consists of a robe-like garment, hat, feather and chain belt. The long robe-like garment with textile fur trim is composed of knit polyester fabric. The garment has a full front opening with a hook and loop fastener. The matching over-sized hat has approximately a 4 ½” brim and the feather can be attached to the side of the hat. The chain belt has a jewel-like item at the front.

Item 1444 Sugar Daddy Costume consists of a robe-like garment, hat, feather and chain belt. The Sugar Daddy Costume is identical in design and fabric content to the Sugar Mamma Costume.

GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets 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.” The accessory item in the set is classified in accordance with the article from which the set derives its essential character. In this case, for the Sugar Mamma, Item 1414 and Sugar Daddy, Item 1444 Costumes the robe-like garment imparts the essential character of the set.

You state that Item 1414H, Sugar Mamma Costume on a hanger and Item1444H, Sugar Daddy on a hanger will also be imported.

The applicable subheading for Items 1414, 1414H, 1444 and 1444H 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 15.1% ad valorem. The textile category designation is 659.

Items 1414 and 1444 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.

Even though the hats for Items 1414 and 1444 are included as a constituent part of the set for classification purposes, they still fall within textile category 659, and products originating in Taiwan are subject to visa and quota requirements which must still be met.

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 Specialist Kenneth Reidlinger at 646-733-3053.


Robert B. Swierupski

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