The tariff classification of a Ladybug costume from Thailand.

NY F81204 January 20, 2000 CLA-2-61:RR:NC:3:353 F81204 CATEGORY: Classification TARIFF NO.: 6111.30.5040 Ms. Alice Liu P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of a Ladybug costume from Thailand. Dear Ms. Liu: In your letter dated December 15, 1999 you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style #B69B-3002 represents a Ladybug and is an infant’s unisex costume composed of knit acrylic plush fabric. You state the garment is of woven fabric however upon examination were have found it to be made from knit fabric. Documentation also states that the garment will be imported in sizes 12 – 24 months. The costume is one piece sleeveless garment with an attached hood with fabric antennae, finished armholes and waist are lined, cover the torso, and extend to the upper legs of infants. The costume is not classifiable in Chapter 95 as it is neither flimsy in nature or construction, nor lacking in durability. The applicable subheading for the infants ladybug costume, style #B79B-3002 will be 6111.30.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Other: Other.” The duty rate will be 16.4% ad valorem. Products of Thailand 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 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 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division