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NY I81521




June 3, 2002

CLA-2-61:RR:NC:3:353 I81521

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070, 6114.30.1020, 6104.63.2021, 6117.10.2030, 6104.43.2020

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 samples will be returned to you as requested.

Four samples of children’s unisex costumes were submitted with your request. The costumes are sold as an assortment to retailers, each costume is sold individually at retail. The Wizard costume consists of a long robe and hat composed of knitted 100% polyester fabric. The long robe has long sleeves, an insert down the front and a self-fabric tie at the front. The hat is cone shaped with a star and moon emblem. The Princess costume consists of a top, pants and veil composed of knit 100% polyester fabric. The top extends to the midriff and has long sleeves and a V neckline. The pants have an elasticized waistband and elastic at the ankles and the veil has elastic at the back. The Angel costume consists of a knit 100% polyester long dress and a tiara like headpiece. The dress has short sleeves and elastic at the back of the waist. The Witch costume consists of a knit 100% polyester long dress and a woven 100% nylon cone shaped hat with a brim.

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 robe for the Wizard costume and the dress for the Angel and Witch costumes impart the essential character of the set.

The Princess costume consists of two garments, a top and 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 applicable subheading for the Wizard costume will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knotted 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 the Princess costume 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 is 639.

The applicable subheading for the Princess costume pants will be 6104.63.2021, 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.” The duty rate will be 28.6%as valorem. The textile category is 237.

The applicable subheading for the Princess veil will be 6117.10.2030, Harmonized tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crochetedShawlsveilsOf man-made fibers, Other.” The duty rate will be 11.4% ad valorem. The textile category is 659.

The applicable subheading for the Angel and Witch costumes will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girlsdressesknitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’. The duty rate will be 16.2% ad valorem. The textile category is 636.

Taiwan is a member of the World Trade Organization (WTO), and the Princess veil is not subject to quota or the requirements of a visa. However, based upon international textile trade agreements the robe for the Wizard costume, the top and pants for the Princess costume and the dresses for the Angel and Witch costumes are subject to quota and the requirement of a visa.

Even though the hat is included as a constituent part of the Wizard costume set for classification purposes, it still falls within textile category 659, and products originating in Taiwan are subject to visa and quota requirements which must still be met.

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 Wizard, Angel and Witch 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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