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NY I85312

September 12, 2002

CLA-2-61:RR:NC:3:353 I85312


TARIFF NO.: 6114.30.3070

Mr. Michael Paneth
Seasons By Zauder
10 Henry St.
Freeport, NY 11520

RE: The tariff classification of a costume from Hong Kong or China.

Dear Mr. Paneth:

In your letter dated August 13, 2002 you requested a classification ruling.

The submitted sample is a Style No. 12174 Feather Witch costume consisting of culottes, hat, belt and feather trim. The Child’s black dress-style culottes is constructed of knit 100% polyester fabric, is well made, and features a finished neck, finished waist, raw sleeve and bottom edges, and a string tie rear closure with finished closure edge. The black fabric witch hat features orange feather trim. The fabric belt is orange with black fabric ties. The orange feather trim is worn at the wrists.

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 or component which gives them their essential character.” In this case, the culottes impart the essential character of the set.

The applicable subheading for the Style No. 12174 Feather Witch 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.

Style No. 82174 Feather Witch costume 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 Specialist Kenneth Reidlinger at 646-733-3053.


Robert B. Swierupski

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