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NY I80164





May 7, 2002

CLA-2-61:RR:NC:3:353 I80164

CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.20.2030, 6113.00.9052, 6104.43.2020, 6113.00.9086

Ms. Anne Ornstein
Lillian Vernon Corp.
One Theall Rd.
Rye, NY 10580-1450
RE: The tariff classification of costumes from Taiwan.

Dear Ms. Ornstein:

In your letter dated April 3, 2002 you requested a classification ruling.

Three samples of children’s costumes were submitted with your request. As per our telephone conversation you stated that the costumes would be imported and sold in the poly bag as the submitted samples.

LV #010864 Teen Diva costume consists of a blouse and pants. The blouse is composed of knit polyester fabric with material that resembles sequins. The garment is lined, has one long sleeve trimmed with feathers, a mock turtleneck collar and a zipper closure at the back. The pants are composed of a knit polyester fabric coated with vinyl material. The bell-bottom pants have an elastic waistband and are trimmed with feathers at the bottom.

LV #010838 Cleopatra costume consists of a long dress, wrist cuffs, belt and headpiece. The sleeveless dress is composed knit polyester fabric coated with tiny plastic dots so that it resembles gold lame. The cuffs and belt are composed of knit polyester with material that resembles sequins. The headpiece is made of the same fabric and material as the collar and cuffs and has a veil attached.

LV #010866 Dorothy costume consists of a dress and a headband composed of knit polyester fabric with material that resembles sequins. The dress has suspenders with a blouse attached. And the headband has a bow at the front.

LV #010864 Teen Diva costume consists of two garments, a blouse and pants and 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 individual pieces of the costumes, LV #010838 Teen Diva and LV#010866 Dorothy and their dresses are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For these items, the garment imparts the essential character.

The applicable subheading for LV #010864 Teen Diva costume blouse will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ blousesOf man-made fibers: Other, Girls’ Other.” The duty rate will be 13.2% ad valorem. The textile category is 639.

The applicable subheading for LV #010864 Teen Diva pants will be 6113.00.9052, Harmonized Tariff of the United States of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Trousers, breeches and shorts: Other: Women’s or girls’. The duty rate will be 7.2% ad valorem.

The applicable subheading for the and LV #010866 Dorothy costume will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’dressesknitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The duty rate will be 16.2% ad valorem. The textile category is 636.

The applicable subheading for the LV #010864 Cleopatra costume will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Other: Women’s or girls’.” The duty rate is 7.2% ad valorem.

Based upon international textile trade agreements products of 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 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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