The tariff classification of costumes from Taiwan and China.

NY J80046 January 28, 2003 CLA-2-61: RR: NC: 3:353 J80046 CATEGORY: Classification TARIFF NO.: 6114.30.3054 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of costumes from Taiwan and China. Dear Ms. Liu: In your letter dated, January 2, 2003, you requested a classification ruling. As requested, the sample will be returned to you. You have submitted two samples. Style W79B2138 Adult Bunny Costume is an uni-sex costume. The well-made costume consists of a 100% polyester knit coverall. The coverall features a capped neckline and ties in the back, a sewn on bow tie, long sleeves with elasticized cuffs, the bottom part of the costume resembles a pair of denim overalls on the bunny and elasticized pant bottoms. The costume also features a textile bunny head, gloves and slippers that look like bunny feet. Style C81P0694 Adult Bunny Costume is an uni-sex costume. The well-made costume consists of a 100% polyester knit plush coverall. The coverall has a collar, front zipper opening, elasticized cuffs, bunny feet and a large textile tail in the back. The costume also features a bow tie, a hood like hat that ties under the chin, mittens and a mask with eye holes, a stuffed nose and bendable ears that fastens on the face with an elasticized strap in the back. The individual pieces of both costumes, the bunny head, gloves, slippers (style W79B2138), the hood, bow tie, mask (style C81P0694) and the coveralls (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 these items, the garment imparts the essential character. The applicable subheading for styles W79B2138 and C81P0694 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 W79B2138 falls within textile category designation 659. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. Style C81P0694 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 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division