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NY I80566




May 13, 2002

CLA-2-61:RR:NC:3:353 I80566

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.53.2020, 6114.53.2020, 6104.63.2028, 6505.90.6090, 9505.90.6000, 9615.19.6000, 9503.90.0080

Mr. Rolando E. Portal
ABC Distributing, Inc.
6301 East 10th Ave.
Hialeah, FL 33013

RE: The tariff classification of costumes from China.

Dear Mr. Portal:

In your letter dated April 12, 2002 you requested a classification ruling. The samples will be returned to you as requested.

Five samples of children’s costumes were submitted with your request. They are packaged for retail sale in a round hatbox like box. Ladybug: consists of a black top, skirt, facemask, headband, and shoes with heels. The top, skirt and facemask are composed of knit 100% polyester fabric. The headband is made of a rigid plastic covered with polyester fabric and the slide style shoes are of plastic material. Fairy: consists of mesh skirt, sequined like mask, wand and heart shoes. The skirt is composed of knit 100% polyester fabric with an elastic waistband. Leopard: consists of a skirt with tail, facemask with whiskers, headband with ears and slipper sock like shoes. The skirt is composed of knit 100% polyester fabric. Bunny: consists of skirt with tail, facemask with whiskers, headband with ears and slipper-like shoes. The skirt is composed of knit 100% polyester fabric. Jester: consists of top, pants, facemask, and rattle wand, hat and slipper sock like shoes. The costume is composed of knit 100% polyester fabric. The top has puff sleeves, and elastic at the neckline and waist and the pants have an elastic waistband. The novelty hat is cone shape with an elastic chinstrap and three pom poms at the front.

The Ladybug and Jester costumes consist of two garments, a top and skirt for the Ladybug and top and pants for the Jester costume. 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.

In reference to the novelty hat for the Jester costume, the Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. The General Explanatory Note to Chapter 65 states “this Chapter covers hat-shapes, hat-forms, hat bodies and hoods, and hats and other headgear of all kinds, irrespective of the materials of which they are made and of their intended use (daily wear, theatre, disguise, protection, etc.).”

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.” In this case, the skirt for the Fairy, Leopard and Bunny costumes imparts the essential character of the set.

The applicable subheading for the Ladybug and Jester top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’.” The duty rate will be 28.6% ad valorem. The textile category designation is 639.

The applicable subheading for the Ladybug skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’skirtsknitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’.” The textile category designation is 642.

The applicable subheading for the Ladybug and Jester mask 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.

The applicable subheading for the Ladybug rigid headband will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Combs, hair-slidesCombs, hair-slides and the like: Of hard rubber or plastics: Other: Combs: Other.” The duty rate will be 11% ad valorem.

The applicable subheading for the Ladybug and Jester shoes and rattle wand will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toysOther, Other. The duty rate will be Free.

The applicable subheading for the Jester hat will be 6505.90.6090, 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 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 is 659.

The applicable subheading for the Fairy, Leopard and Bunny costumes will be 6104.53.2020, Harmonized Tariff Schedule of the United States, which provides for “Women’s or girls’skirtsknitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’. The duty rate will be 16.2 % ad valorem. The textile category will be 642.

This merchandise is being classified in accordance with the Court of International Trade decision in Rubie’s Costume Company v. United States, No.99-06-00388, Slip Op.02-14, (CIT Feb.19, 2002). It will be exempt from export visa and quota requirements if exported prior to June 1, 2002, and entered for consumption or withdrawn from warehouse for consumption prior to August 1, 2002. See Federal Register, March 22, 2002 (Volume 67, Number 56, Pages 13318-13319).

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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