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NY I81520




May 29, 2002

CLA-2-61:RR:NC:3:353 I81520

CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.20.2030, 6104.63.2028, 6117.80.9540, 6505.90.6090, 6114.30.3054

Ms. Alice Liu
Atico Int’l. USA. Inc.
501 South Andrews Ave.
Ft. Lauderdale, FL 33301

RE: The tariff classification of costumes from Taiwan.

Dear Ms. Liu:

In your letter dated May 3, 2002 you requested a classification ruling. The sample will be returned to you as requested.

Four samples were submitted with your request. Item W79C7555 consists of a Pirate, Skeleton, Nijan and Pumpkin costumes. The item is sold as an assortment to retailers; each costume is sold individually at the retail level. The Pirate costume consists of a shirt, pants, belt and hat. The shirt and pants are composed of knit 100% polyester fabric. The shirt has long sleeves, an attached jabot and a hook and loop closure at the back of the neck. The pants have an elasticized waistband. The belt with a faux buckle is composed of knit polyester fabric and the pirate hat is made from knit 100% acrylic fabric. The Skeleton, a knit 100% polyester costume consists of a jumpsuit with a skeleton picture on the front and a self-fabric tie at the back. The Nijan, a knit of 100% polyester costume consists of a jumpsuit with an emblem printed on the front, attached hood and a self-fabric tie at the back, belt, face cover and headband. The Pumpkin, a knit 100% polyester costume, consists of a jumpsuit with a printed pumpkin face, self-fabric tie at the back and a hat that resembles the top of a pumpkin.

The Pirate costume consists of two garments, a shirt and a pair of pants. 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 costume, the belt, face-cover, headband and jumpsuit for the Nijan costume and hat and jumpsuit for the Pumpkin costume 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 this item, the garment imparts the essential character.

The applicable subheading for the Pirate costume shirt will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other, Girls’: Other.” The duty rate will be 32.5% ad valorem. The textile category designation is 639.

The applicable subheading for the Pirate costume pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’trousersknitted or crocheted: trousersOf synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other.” The duty rate will be 28.6% ad valorem. The textile category is 648.

The applicable subheading for the Pirate costume belt will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crochetedOther accessories: Other: Other, Of man-made fibers: Other.” The duty rate will be 14.8% ad valorem. The textile category is 659.

The applicable subheading for the Pirate costume 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 crochetedOther: Of man-made fibers: Knitted or crochetedNot 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 Skeleton, Nijan and Pumpkin costumes will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTS), “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.

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.

The Skeleton and Nijan costumes are 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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