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NY H88405

March 22, 2002

CLA-2-61:RR:NC:3:353 H88405


TARIFF NO.: 6114.30.3070

Mr. Ken August
Fun World
80 Voice Rd.
Carle Place, NY 11514

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

Dear Mr. August:

In your letter dated March 1, 2002 you requested a classification ruling.

The submitted sample, Item 8758 Unisex Children’s Bleeding Skele-bones is a costume consisting of a knit polyester long robe-like garment with attached hood, vinyl facemask, gloves and a bleeding chest apparatus. You also state that Item 8758H will also be imported and that it is identical to Item8758 in design and fabric content. The only difference that it will be imported on a hanger.

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.” In this case, the robe-like garment imparts the essential character of the set.

The applicable subheading for the Item 8758 Children’s Bleeding Skele-bones 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 15.1% ad valorem.

Items 8758 and 8758H fall within textile category designation 659. Based upon international textile trade agreements products of China or Taiwan 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 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.

Items 8758 and 8758H is being classified in accordance with the Court of decision in Rubie’s Costume Company v. United States, No.99-06-00388, Slip Op.02-14, (CIT Feb.19, 2002). It will be exempt from export visa and quota requirements if exported prior to June 1, 2002, and entered for consumption or withdrawn from warehouse for consumption prior to August 1, 2002. See Federal Register, March 4, 2002 (Volume 67, Number 42, Page 9706) and amended QBT-2002-010-002 - TBT-02-009-02, March 20, 2002.

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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