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NY J80725

March 4, 2003

CLA-2-62:RR:NC:3:353 J80725


TARIFFNO.: 6211.33.0061

Mr. Ken August
Fun World/Easter Unlimited Inc.
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of costumes from China.

Dear Mr. August:

In your letter dated February 4, 2003, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 5840 is a boy’s firemen costume, packaged in a poly bag with a printed insert. The costume consists of a 100% polyester woven fabric coat. The coat features a collar, full frontal opening with three left over right hook and loop tab closures, long sleeves with raw edged bottoms and a raw edged coat bottom. Though the item resembles a coat it provides no protection from the elements and is not classifiable under heading 6201. The costume also features a 100% polyester woven fireman’s hat and 100% polyester woven covers that go over the wearer’s shoe and resembles fireman’s boots. The costume will also be imported as style 5840H, which will be the identical costume on a hanger. You have also decided to import the identical costumes in toddler sizes; style1540 (in poly bag with printed insert) and style 1540H (on a hanger) and in men’s adult sizes; style 5424 (in poly bag with printed insert) and style 5424H (on a hanger).

The individual pieces of the costume, the hat, shoe covers and the coat (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 garment imparts the essential character.

The applicable subheading for all styles will be 6211.33.0061 Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear: other garments: other garments, men’s or boys’: of man-made fibers, other. The duty rate will be 16.1 percent ad valorem.

The 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.

All styles 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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