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NY H87892

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March 6, 2002

CLA-2-62:RR:NC:3:353 H87892

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.42.0070, 6104.53.2020, 6213.90.1000, 6116.93.9400, 6505.90.8090, 6114.30.3070, 6110.30.3035, 9505.90.6000

Mr. Kevin Egan
E. Besler & Co.
P.O. Box 66361
Chicago, IL 60666-0361

RE: The tariff classification of costumes from Sri Lanka.

Dear Mr. Egan:

In your letter dated January 28, 2002, on behalf of Small Miracles div. Of Learning Curve, you requested a classification ruling. The samples will be returned to you as requested.

The submitted samples are Item 1 Cowgirl Costume and Item 2 Cowboy Costume.

Item 1 Cowgirl Costume consists of a vest, skirt, handkerchief, gloves and hat. The vest is constructed of woven 100% cotton blue denim fabric and features front hook and loop fasteners and a pocket. You state that the skirt is constructed of woven 100% polyester fabric; examination reveals that the skirt is of warp knit construction. The handkerchief is constructed of woven 65% polyester/35% cotton fabric and measures approximately 10x10 inches. The gloves are constructed of knit 100% polyester fabric and feature fourchettes. You state that the cowgirl-style hat is constructed of woven 100% polyester fabric, examination reveals that the hat is of felt construction.

Item 2 Cowboy Costume consists of chaps, vest, handkerchief, belt, spurs and hat. You state that the chaps are constructed of woven 65% polyester/35% cotton fabric with a woven 100% cotton blue denim fabric insert; examination reveals the 65% polyester/35% cotton fabric is of warp knit construction. You state that the vest is constructed of a woven 65% polyester/35% cotton fabric front and woven 100% polyester back; examination reveals the 65% polyester/35% cotton fabric is of warp knit construction. The handkerchief is constructed of woven 65% polyester/35% cotton fabric and measures approximately 10x10 inches. The decorative, non-functional belt and spurs are constructed of cellular plastic with a textile backing. You state that the cowboy-style hat is constructed of woven 100% polyester fabric, examination reveals that the hat is of felt construction.

The costumes consist of two garments, a vest and skirt or a vest and chaps. 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 Item 1 Cowgirl Vest will be 6211.42.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls: Of cotton, Vests.” The duty rate will be 8.2% ad valorem. The textile category is 359.

The applicable subheading for Item 1 Cowgirl Skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls'dresses, skirts, divided skirtsbreeches and shortsknitted or crocheted: Skirts and divided skirts: Of Synthetic fibers: Other, Girls'.” The duty rate will be 16.2% ad valorem. The textile category is 642.

The applicable subheading for Item 1 Cowgirl and Item 2 Cowboy Handkerchiefs will be 6213.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Handkerchiefs: Of other textile materials: Of man-made fibers.” The duty rate will be 10.9% ad valorem.

The applicable subheading for Item 1 Cowgirl Gloves will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTS), which provides for “Glovesknitted or crocheted: Other: Of synthetic fibers: Other: Other: With fourchettes.” The duty rate will be 18.8% ad valorem.

The applicable subheading for Item 1 Cowgirl and Item 2 Cowboy Hats will be 6505.90.80.90, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabricwhether or not lined or trimmed: Other: Of man-made fibers: Other: Not in part of braid, Other.” The duty rate will be 19.4 cents per kilogram plus 7% ad valorem. The textile category is 659.

The applicable subheading for Item 2 Cowboy Chaps will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides 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 is 659.

The applicable subheading for Item 2 Cowboy Vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaterswaistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Vests, other than sweater vests: Women’s or girls’.” The duty rate will be 32.4% ad valorem. The textile category is 659.

The applicable subheading for Item 2 Cowboy Belt and Spurs will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articlesOther: Other.” The duty rate will be Free.

Based upon international textile trade agreements products of Sri Lanka in category 642 are subject to quota and the requirement of a visa. Products in categories 659 are not subject to quota but are subject to the requirement of a visa. The handkerchiefs, gloves, belt and spurs are not subject to quota or the requirement of 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.: 6104.53.20 - Women's or girls' skirts and divided skirts, 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.: 6116.93.94 - Gloves, mittens & mitts (excl. those designed for sports etc.), k/c, of synthetic fibers, under 23% by wt. of wool etc., with fourchettes
• Tariff No.: 6211.42.00 - Women's or girls' track suits or other garments nesoi, not knitted or crocheted, of cotton
• Tariff No.: 6213.90.10 - Handkerchiefs, not knitted or crocheted, of man-made fibers
• 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
• Tariff No.: 9505.90.60 - Festive, carnival or other entertainment articles nesoi and parts & accessories thereof nesoi