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NY J80909

March 13, 2003

CLA-2-61: RR: NC: 3:353 J80909


TARIFF NO.: 6114.30.3054

Mr. Dennis Shostak
Paper Magic Group, Inc.
100 North Sixth Street
Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of a costume from Mexico or Vietnam or China.

Dear Mr. Shostak:

In your letter dated, February 21, 2003, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 6803521/6803522 T.Rex Dinosaur is a children’s costume. The well-made costume consists of a 100% polyester knit coverall garment. The costume features a capped neckline with a tie closure in the back, a reinforced rear closure, long sleeves with over-lock stitched edges and “claws” at the end, a large tail and over-lock stitching on the bottom of the legs. The costume also features a hood that resembles a dinosaur face, complete with eyes, teeth, scales and a hook and loop tape closure in the back.

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 the 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 style 6803521/6803522 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 duty rate will be 15 percent ad valorem.

Style 6803521/6803522 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.

Products of Vietnam and Mexico are not subject to quota or the requirement of visa for this costume.

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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