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NY H88044




March 6, 2002

CLA-2-62:RR:NC:3:353 H88044

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020, 6204.53.3020, 6106.20.2030 4202.22.8050, 6204.43.4040

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.

Three samples of children’s costumes were submitted with your request. Item 1- Ballerina Costume consists of a dress, headband and ballerina-like foot coverings. The sleeveless dress is composed a knit100% nylon blouse and a woven 100% nylon bottom. The headband and ballerina-like foot coverings are composed of a woven nylon fabric. Item 2- 50’s Costume consists of a skirt, top and handbag. The poodle skirt is composed of woven 100% polyester fabric with a hook and loop closure at the back. The blouse is composed of knit 100% polyester fabric. The garment has long sleeves and a boat neckline with ribbon trim. The handbag has a hook and loop closure and a vinyl handle. Item 3- Bride’s Costume consists of a long dress, veil and long fingerless gauntlet gloves. The short sleeve ankle-length dress is composed of woven 100% polyester fabric with a rosette decorated square neckline and a hook and loop closure at the back. The veil has a rigid fabric covered headband and the gauntlet gloves extend to the elbow.

The knit top imparts the essential character of the ballerina dress.

GRI 3(b) is applicable when 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.” The accessory item in the set is classified in accordance with the article from which the set derives its essential character. In this case, for the Ballerina and Brides Dress Costumes the dress imparts the essential character of the set.

The 50’s Costume consists of two garments, a blouse and a skirt. 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- the Ballerina Costume will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’suitsdressesknitted or crocheted: Dresses: Of synthetic fibers: Girls’.” The duty rate will be 16.2% ad valorem. The textile category is 636.

The applicable subheading for Item 2- the 50’s Girl Costume skirt will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ suits,skirts(other than swimwear): Skirts and divided skirts: Of synthetic fibers: Other: Other, Girls’.” The duty rate will be 16.2% ad valorem. The textile category is 642.

The applicable subheading for Item 2- blouse will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ blousesknitted or crocheted: Of man-made fibers: Other, Girls’: Other.” The duty rate will be 32.5% ad valorem. The textile category is 639.

The applicable subheading for Item 2- handbag will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Trunks, suitcasesof textiles materialsHandbags, whether or not with shoulder strap, including those without handle: With outer surface of sheeting of plastic or of textile materials: With outer surface of textile materials: Other: Other: Other, Of man-made fibers.” The duty rate will be 18.1% ad valorem.

The applicable subheading for Item 3- the Brides Dress Costume will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’dressesDresses: Of synthetic fibers: Other: Other, Other: Girls’.” The duty rate will be 16.2% ad valorem. The textile category is 636.

Based upon international textile trade agreements products of Sri Lanka in categories 636,639 and 642 are subject to quota and the requirement of a visa.

The handbag, headband, ballerina-like foot coverings, veil and gloves 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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