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NY H87724

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March 13, 2002

CLA-2-61:RR:NC:3:353 H87724

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020, 6114.30.3070, 6117.80.9540, 6117.80.8500, 6114.63.2011, 6505.90.8090, 6114.30.3078, 6505.90.6090, 6204.63.3510, 6206.40.3030

Mr. Ken August
Easter Unlimited, Inc.
80 Voice Rd.
Carle Place, NY 11514

RE: The tariff classification of costumes from Taiwan.

Dear Mr. August:

In your letter dated February 11, 2002 you requested a classification ruling.

Three adult unisex costume samples were submitted with your request.

Item 1439 Big Daddy’s Girl Costume is constructed of knit polyester fabric and consists of a dress, cardigan-style garment, boot tops and headband. The sleeveless dress is above the knee length with a mock turtle neck and a hook and loop closure at the back. The hip length upper body garment item has long sleeves with imitation fur and a hook and loop closure at the cuffs. The boot tops extend to below the knee to the foot with elastic stirrups at the bottom. The headband is approximately 1 ½” wide with elastic at the back.

Item 1189 Plus Size Big Daddy Costume is constructed of knit polyester fabric and consists of pants, pullover and hat. The pants have an elastic waistband and the pullover top has long sleeves and an oversized-notched collar and faux buttons down the front. The over sized hat has a 4 ½” brim with a feather on the side.

Item 1108 Velvet Big Daddy Costume is constructed of woven polyester fabric and consists of pants, upper body garment and hat. The pants have an elastic waistband and the pullover top has an over sized notched collar and buttons down the front. The over sized hat has a 4 ½” brim with a feather at the side.

Items 1439 consist of two garments, a dress and cardigan-style garment and item 1189 pants and pullover and 1108 pants and a top. Note 13 of Section XI, of the HTSUSA, requires that the textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles that may be packaged with the garments must also be classified separately.

The applicable subheading for the dress Item 1439 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ suitsdresses knitted or crocheted: Dresses: Of synthetic fibers: Girls’.” The duty rate will be 16.2% ad valorem. The textile category designation is 636.

The applicable subheading for the cardigan-style garment Item 1439 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters, pulloversknitted or crocheted: Of man-made fibers: Other; Other: Other, Other: Other: Women’s or girls’.” The duty rate will be 32.4% ad valorem. The textile category designation is 639.

The applicable subheading for the boot tops Item 1439 will be 6406.99.1540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts of footweargaiters, leggings and similar articles, and parts thereof: Other: Of other materials: Of textile materials, Of man-made fibers: Other.” The duty rate will be 15.3% ad valorem.

The applicable subheading for the headband Item 1439 will be 6117.80.8500, Harmonized tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessoriesknitted or crochetedOther: Headbands, ponytail holders and similar articles. The duty rate will be 14.8% ad valorem.

The applicable subheading for the pants Item 1189 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ suitstrousers Knitted or crocheted: Trousers, bib and brace overalls, breeches and shortsOf synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other.” The duty rate will be 28.6% ad valorem. The textile designation is 648.

The applicable subheading for the pullover Item 1189 will be 6110.30.3055 Harmonized Tariff Schedule of the United States (HTS), which provide for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’. The duty rate will be 15.1% ad valorem. The textile category designation is 659.

The applicable subheading for the hat Item 1189 will be 6505.90.6090 Harmonized Tariff Schedule (HTS), which provides for “Hats and other headgear, knitted or crochetedOther: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” The duty rate will be 23.9 cents/kg + 8.4% ad valorem. The textile category designation is 659.

The applicable subheading for the pants Item 1108 will be 6204.63.3510 Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’trousersTrousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other, Trousers and breeches: Women’s.” The rate of duty will be 29% ad valorem. The textile category designation is 648.

The applicable subheading for the blouse/shirt Item 1108 will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other, Other: Women’s.” The rate of duty will be 27.2% ad valorem. The textile category designation is 641.

The applicable subheading for the hat Item 1108 will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crochetedOther: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Other: Not in part of braid, Other: Other: Other. The rate of duty will be 19.4 cents/kg + 7% ad valorem. The textile category designation is 659.

Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

Taiwan is a member of the World Trade Organization (WTO), and the boot tops are not subject to quota or the requirements 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,

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See also:

• Tariff No.: 6104.43.20 - Women's or girls' dresses, knitted or crocheted, of synthetic fibers, nesoi
• Tariff No.: 6104.63.20 - Women's or girls' trousers, breeches and shorts, knitted or crocheted, of synthetic fibers, nesoi
• Tariff No.: 6110.30.30 - Sweaters, pullovers and similar articles, knitted or crocheted, of manmade fibers, nesoi
• Tariff No.: 6114.30.30 - Garments nesoi, knitted or crocheted, of man-made fibers
• Tariff No.: 6117.80.85 - Headbands, ponytail holders & similar articles, of textile materials other than containing 70% or more by weight of silk, knitted/crocheted
• Tariff No.: 6117.80.95 - Made up clothing accessories (excl shawl, scarve, and like, tie, cravat, headband, ponytail holder and like), cont < 70% wt of silk, k/c
• Tariff No.: 6204.63.35 - Women's or girls' trousers, breeches and shorts, not knitted or crocheted, of synthetic fibers, nesoi
• Tariff No.: 6206.40.30 - Women's or girls' blouses and shirts, not knitted or crocheted, of manmade fibers, nesoi
• Tariff No.: 6406.99.15 - Parts of footwear; removable insoles, heel cushions, etc; gaiters, leggings, etc, & pts. thereof; all the foregoing of textile materials
• Tariff No.: 6505.90.60 - Hats and headgear, of mmf, knitted or crocheted or made up from knitted or crocheted fabrics, not in part of braid
• Tariff No.: 6505.90.80 - Hats and headgear, of mmf, made up from felt or o/textile material (but n/knitted or crocheted), not in part of braid