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NY L81190

December 30, 2004

CLA-2-61:RR:NC:3:353 L81190


TARIFF NO.: 6113.00.9086

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

RE: The tariff classification of costumes from China.

Dear Mr. August:

In your letter dated December 3, 2004, you requested a tariff classification ruling.

Your submitted sample, style 5446 is an “Adult Beer Keg” costume. The well-made costume consists of a one-piece garment constructed of knit polyester fabric bonded to plastic foam. The garment is in the shape of a beer keg. It has wire loops in the body to maintain its shape. The composite good also consist of plastic hat, that resembles the top of the beer keg. Style 5446H is identical to style 5446, except it will be sold on a hanger instead of in a poly bag with photo insert.

The individual pieces of the costume 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 (beer keg) imparts the essential character.

The applicable subheading for styles 5446 and 5446H 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 heading 5903, 5906 or 5907: other, other: other: women’s or girls’. The duty rate will be 7.1 percent ad valorem.

Styles 5446 and 5446H fall within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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