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NY J85334

July 1, 2003

CLA-2-61:RR:NC:3:353 J85334


TARIFF NO.: 6114.30.3070

Mr. Ken August
Fun World
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of a costume from Taiwan and China.

Dear Mr. August:

In your letter dated May 29, 2003 you requested a classification ruling. The submitted sample Item 8710/8710H Children’s Unknown Phantom Costume, classified in ruling NY H88288, was considered well made, and subject to quota and the requirement of a visa. You have subsequently redesigned the Item 8710 Children’s Unknown Phantom Costume and believe it is now flimsy and non-durable, subject to Rubie’s Costume Company v. United States, and exempt from quota and visa requirements.

The submitted sample, Item 8710/8710H Children’s Unknown Phantom Costume, is constructed of knit 100% polyester fabric. Item 8710 is packaged in a polybag with a printed insert; Item 8710H is on a hanger. The costume consists of a robe-like garment and self-fabric belt. The garment features an attached hood with a black “hidden face” mask secured by a hook and loop closure. Although the costume is raw edged or overlock stitched, the hood features two layers (red and black) at the front and a neckline where the sewing is not visible. The costume is still considered well made.

The applicable subheading for the Item 8710/8710H Children’s Unknown Phantom 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% ad valorem.

Item 8710/8710H Children’s Unknown Phantom Costume falls within textile category designation 659. Based upon international textile trade agreements products of Taiwan and 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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