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NY I88622

December 16, 2002

CLA-2-61:RR:NC:3:353 I88622


TARIFF NO.: 6114.30.3054

Ms. Sandy DeVore
Pumpkin Masters, Inc.
1905 Sherman Street
Tenth Floor
Denver, CO 80203

RE: The tariff classification of costume from Taiwan.

Dear Ms. DeVore:

In your letter dated November 15, 2002, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 006-0239 (size small) is a children’s “Skeleton” costume. The costume consists of a 100% polyester knit coverall. The coverall features a round neck with a tie in the back, long sleeves with overlock stitching at the ends and overlock stitching at the bottom of the legs. The costume has a hood that covers the head and neck and the face with cut out eyeholes. The face of a skeleton is printed on the front of the hood. The hood also features fiber optic lights around the skeleton’s face that is wired to a battery back that clips on the wearer’s clothing. The costume also has a polyester raw edge knit sash. The costume will also be imported as Styles 006-0240 (size medium) and 006-0241 (size large).

The individual pieces of the costume, the hood and the coverall (garment), are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the coverall imparts the essential character.

The applicable subheading for styles 006-0239, 006-0240 and 006-0241 will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: other, coveralls, jumpsuits and similar apparel: women’s or girls’: other. The 2002 duty rate will be 15.1 percent ad valorem. The 2003 duty rate will be 15 percent ad valorem.

Styles 006-0239, 006-0240 and 006-0241 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.

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.

Styles 006-0239, 006-0240 and 006-0241 are being classified in accordance with the Court of International Trade decision in Rubie’s Costume Company v. United States, No.99-06-00388, Slip Op.02-14, (CIT Feb.19, 2002). The case has been appealed. The merchandise will be exempt from export visa and quota requirements until further notice. See Federal Register, June 25, 2002 (Volume 67, Number 122, Page 42760).

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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