The tariff classification of a witch costume from China or Vietnam

NY K82581 February 10, 2004 CLA-2-61:RR:NC:3:353 K82581 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Dennis Shostak The Paper Magic Group, Inc. 100 North Sixth Street, Suite 899C Minneapolis, MN 55403 RE: The tariff classification of a witch costume from China or Vietnam Dear Mr. Shostak: In your letter dated January 14, 2004 you requested a classification ruling. As requested, the sample is being returned to you. The submitted sample is an Item 6803570 Divine Witch costume consisting of a dress, overgarment and hat. The dress is constructed of knit polyester fabric; the overgarment and witch hat are constructed of knit nylon mesh. The dress features raw arms, bottom and neck, and is a flimsy costume. The overgarment features stylized sleeves, finished neck and front, raw closure and bottom edge, and is a well-made costume. The dress and witch hat are classifiable under 9505; the overgarment is classifiable under 6104. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the overgarment imparts the essential character of the set. The applicable subheading for the Item 6803570 Divine Witch 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 14.9% ad valorem. The Item 6803570 Divine Witch costume 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. Products of Vietnam are not subject to quota or 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 Reidlinger3053 at 646-733-7033. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division