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NY J84312

May 21, 2003

CLA-2-61:RR:NC:3:353 J84312


TARIFF NO.: 6113.00.9086

Ms. Jo Campo
Forum Novelties Inc.
999 Gould St.
New Hyde Park, NY 11040

RE: The tariff classification of a child’s costume from China.

Dear Ms. Campo:

In your letter dated April 26, 2003 you requested a classification ruling.

The submitted sample, Item 38589, Spongebob Squarepants Costume consists of an upper body garment and faux shoes made of knit 100% polyester fabric with a laminated foam backing. The garment is sleeveless and slips over the head through a opening at the front. The bottom and armholes are finished, and the garment is considered well made.

The applicable subheading for the Spongbob Squarepants Costume, item 38589 will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading5907: Other, Other: Women’s or girls’.” The duty rate will be 7.2% ad valorem.

Item 38589 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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