NY a86438: The tariff classification of Children's Costumes from Taiwan.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            NY A86438

                        August 21, 1996

CLA-2-62:RR:NC:WA:353 A86438

CATEGORY: Classification

TARIFF NO.:    See Below

Ms. Margaret R. Polito
Neville, Peterson & Williams
80 Broad Street
New York, N.Y. 10004

RE:  The tariff classification of Children's Costumes from Taiwan.

Dear Ms. Polito:

     In your letter dated August 1, 1996, on behalf of your client Childhood Companions of
Manchester, New Hampshire, you requested a classification ruling for children's costumes
from Taiwan.

        The issue of textile costumes is currently pending before the Court of International
Trade and under Part 177 of the Customs Regulations (C.F.R. 177)  this office is
therefore precluded from issuing rulings which involve matters currently before the court. 
We are therefore returning your request for a classification ruling along with any related
samples, exhibits, etc.

     We have however examined the subject costumes for the purpose offering you non-binding advice as to their classifiction for entry purposes
     . 
          In the opinion of this office the garments and accessories listed below of  this ruling
request are comparable in construction and durability.  The amount and quality of finishing
and embellishment is such that the articles are neither flimsy in nature or construction.  They
are constructed with fully completed inside seams, some covered with narrow fabric, with no
exposed overlock stitching. Some are reversible where fabric edges have been turned under
and sewn to create a finished edge with no exposed overlock stitching.  Elastic bands, where
present, are fully enclosed, some within a decorative ruffled finish.   Decorative and stylistic
elements such as trim, decorative overlays, and other finishing touches have been constructed
in such a manner as to increase the costume's durability.  The accessories, also listed below,
likewise have finished turned under seams and decorative finishes such as attached bells, net
overlay, appliques or feathers.

     STYLE                              HTS            Category
     30001 (Harem Pants)                     6204.63.3530        648
     30002 Reversible Cape (knit/woven)      6211.43.0091        659
     30003 Top (knit)                        6114.30.1020        639
     30004 Double Sleeve (Woven)             6217.10.9030        659
     30005 Reversible Hat (woven)            6505.90.8090        659
     30015     Scrunchie (woven)                  6217.10.9005        none
     31001 Dress (knit)                      6104.53.2020        642
     31003 Reversible Cape (Woven)           6211.43.0091        659       31009     Headpiece                     6701.00.3000        none
     31013 Cap Sleeve (Woven)                6217.10.9030        659
     
     .
.  Based upon international textile trade agreements products of Taiwan are subject to quota
and the requirement of a visa as noted above.

     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.  Part categories
are the result of international bilateral agreements which are subject to frequent renegotiations
and changes.  To obtain the most current information available, we suggest that you check,
close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels),
an internal issuance of the U.S. Customs Service, which is available for inspection at your
local Customs office.

      If you have any questions please contact National Import Specialist Alice Wong at
212-466-5538 or Martin Weiss at 212-466-5881.



                                        Sincerely,



                                        Roger J. Silvestri
                                        Director
                                        National Commodity
                                        Specialist Division