The tariff classification of "Santa’s Belly" from China and Taiwan.

NY K84922 April 23, 2004 CLA-2-61:RR:NC:3:353 K84922 CATEGORY: Classification TARIFF NO.: 6117.80.9540 Mr. Ken August Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of “Santa’s Belly” from China and Taiwan. Dear Mr. August: In your letter dated March 24, 2004, you requested a classification ruling. As requested the sample will be returned to you. Your submitted sample, style 7533 Santa’s Belly is constructed of a knit 100% polyester fabric outer shell and stuffed with100% polyester fiberfill. The item is used as a belly for a Santa costume. It is worn similar to an apron by placing the neck strap over the head and features a two inch wind elasticized band in the back to hold the item around the wearer’s waist. The applicable subheading for style 7533 will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: other: other, of man-made fibers: other. The duty rate will be 14.6 percent ad valorem. Style 7533 falls 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 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 Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division