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NY K86644

June 25, 2004
CLA-2-61:RR:NC:3:353 K86644


TARIFF NO.: 6114.30.3054, 9505.90.6000

Mr. Jeff Stapleton
M.E. Dey & Co.
5007 South Howell Ave.
P.O. Box 370080
Milwaukee, WI 53237-0080

RE: The tariff classification of a costume and a youth Halloween mask from Hong Kong.

Dear Mr. Stapleton:

In your letter dated June 1, 2004, on behalf of Mascot Factory Inc., you requested a classification ruling.

The submitted samples are a toddler unisex “Brutus” Costume and a youth Halloween mask. The costume consists of a jumpsuit composed of knit 65% cotton/35% polyester fabric. The garment has a full front zipper closure, long sleeves with elastic at the wrists an attached hood with faux baseball cap attached. The Halloween mask is a separate item and is composed of polyester fabric. It is a hooded design with openings for the eyes, nose and mouth and a faux baseball cap attached.

The applicable subheading for the “Brutus” Costume 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 14.9% ad valorem. The textile category designation is 659.

The applicable subheading for the Halloween mask will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be free.

Based upon international textile trade agreements products of Hong Kong 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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