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NY I81973




June 12, 2002

CLA-2-61:RR:NC:3:353 I81973

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3054, 6104.63.2028, 6102.30.2020, 6505.90.6090, 9505.90.6000

Mr./Mrs. Jung Choi
Windsor Toys, Inc.
Div. Chosun Int’l., Inc.
200 Fifth Ave., Suite 123
NY, NY 10010

RE: The tariff classification of costumes from Korea, Indonesia, China and Thailand.

Dear Mr./ Mrs. Choi:

In your letter dated May 21, 2002 you requested a classification ruling. The samples will be returned to you as requested.

The submitted samples unisex children’s costumes. The Bunny costume is a jumpsuit composed of knit fleece polyester fabric. The garment has elastic at the wrists and ankles with a full front zipper closure and an attached hood with the face and ears of a rabbit. The Fireman’s costume consists of a jacket, pants, hat and boot-like foot covers. The jacket, pants and foot covers are composed of knit man-made fiber fabric and the hat is knit polyester coated with plastic material.

The Fireman’s costume consists of two garments, a jacket 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 Bunny costume will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits, and similar apparel: Women’s or girl’s: Other.” The duty rate will be 15.1% ad valorem. The textile category is 659.

The applicable subheading for the Fireman’s costume jacket will be 6102.30.2020, Harmonized tariff schedule of the United States (HTS), which provides for “Women’s or girl’s anorakswindbreakersknitted or crocheted Of man-made fibers: Other: Other, Girl’s.” The duty rate will be 28.6% ad valorem. The textile category is 635.

The applicable subheading for the Fireman’s 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 Fireman’s costume hat will be 6505.90.6090, Harmonized tariff Schedule of the United States (HTS), which provides for “Hat and other headgearknitted 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 Fireman’s foot covers will be 9505.90.600, Harmonized Tariff Schedule of the United States (HTS), which provides for “ Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other. The rate of duty will be free.

Based upon international textile trade agreements products of Korea, Indonesia, China and Thailand 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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