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NY I80529

May 8, 2002

CLA-2-61:RR:NC:3:353 I80529


TARIFF NO.: 6114.30.3070

Ms. Angela G. Rouse
Lillian Vernon Corporation
One Theall Road
Rye, NY 10580-1450

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

Dear Ms. Rouse:

In your letter dated April 11, 2002, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style P02-275-00 (Magic Wizard Costume) is a children’s costume set. The costume consists of a robe. The robe is made of 100% polyester knit velour material with printed silver stars and silver material on the cuffs, neck and full frontal opening. The set also features a “novelty” hat and a “star” wand. The hat is a conical shaped wizard hat with a silver band on the bottom. The hat is constructed from a 100% polyester knit velour material with a foam filling that gives it body. The hat is printed with silver stars.

GRI 3(b) is applicable when the 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 garment imparts the essential character of the set.

The applicable subheading for style P02-275-00 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 percent ad valorem.

Style PO2-275-00 (the cape) falls 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 hat is included as a constituent part of the set for classification purposes, it still falls 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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