The tariff classification of a costume set from China and Taiwan.

NY H88722 March 21, 2002 CLA-2-61:RR:NC:3:353 H88722 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Ken August Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a costume set from China and Taiwan. Dear Mr. August: In your letter dated February 21, 2002, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 8874 is a children’s costume set. The costume consists of a 100% polyester hooded over the head robe style garment. The garment features a unhemmed “saw tooth” bottom , cuffs and extensions on the long sleeves and a matching sash. The set also features a plastic “Scream” mask. Style 8874 is packaged in a poly-bag. Style 8874H is the same item packaged on a hanger. GRI 3(b) is applicable when the 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 component which gives them their essential character.” In this case, the garment imparts the essential character of the set. The applicable subheading for styles 8874 and 8874H will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: other, other: women’s or girls’. The duty rate will be 15.1 percent ad valorem. Styles 8874 and 8874H fall within textile category designation 659. Based upon international textile trade agreements products of China and Taiwan 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