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NY I82312

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June 17, 2002

CLA-2-61:RR:NC:3:353 I82312

CATEGORY: CLASSIFICATION

TARIFFNO.: 6104.53.2020, 6110.30.3035, 6505.90.8090, 6117.10.2030, 9615.19.6000, 6404.19.3580, 9503.90.0080,9515.11.5000, 4202.22.8050, 7117.90.5500, 7117.90.7500, 9505.90.6000

Ms. Pilar Dorfman
E. Besler & Co.
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of costumes from China.

Dear Ms. Dorfman:

In your letter received in this office May 23, 2002, on behalf of LTD Commodities Inc., you requested a classification ruling. The samples will be returned to you as requested.

The submitted samples are two children’s costume trunks. Item #11170 is a girl’s trunk consisting of a bride’s skirt, ballerina tutu, ballerina blue vest, skirt, hat, and bride’s veil all composed of knit 100% polyester fabric. Included is a rigid textile covered headband, 100% knit polyester fabric ballet slippers with an applied sole, toy plastic shoes, plastic tiara, plastic two rings, two plastic necklaces and a textile purse.

Item #11171 is a boy’s trunk consisting of PVC plastic police hat and a plastic police badge handcuffs, walkie-talkie and whistle. Also included is a plastic cowboy hat, vinyl cowboy vest and gun holster and plastic gun, PVC plastic construction helmet, vinyl tool belt, PVC plastic screwdriver, hammer, pliers, fireman’s hat, axe, fire extinguisher, grenade, compass and military helmet.

The bride’s net skirt has an elastic waistband with ribbon and the tutu has an elastic waistband with fabric rosettes. The blue ballerina vest has an open front and faux fur trim and the blue ballerina skirt has an elastic waistband and faux fur trim at the bottom. The blue ballerina hat has faux fur trim and netting at the back. The bride’s veil has a 1” ribbon at the top and the purse has a handle and a hook and loop closure. The textile covered rigid headband has three rosettes in the front. The ballet slippers have an applied plastic sole has and textile elasticized strap at the top and a bow on the toe. The toy shoes have a heel and a faux jewel on the front

The ballerina costume consists of two garments, a vest and skirt. 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 bride’s skirt, tutu and ballerina 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 duty rate will be 16.2% ad valorem. The textile category is 642.

The applicable subheading for the ballerina vest will be 6110.30.3035, Harmonized Tariff Schedule Of the United States (HTS), which provides for “Sweaters,(vests) knitted or crocheted: Of man-made fibers: Other: Other: Other, Vests, other than sweater vests: Women’s or girls’.” The duty rate will be 32.4% ad valorem. The textile category is 659.

The applicable subheading for the ballerina hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States which provides for (HTS), “Hats and other headgear, knitted or crochetedOf man-made fibers: Knitted or crocheted: Not in part of braid, Other: Other: Other.” The duty rate will be 23.9 cents/kg + 8.45 ad valorem. The textile category is 659.

The applicable subheading for the veil will be 6117.10.2030, Harmonized Tariff Schedule of the United States which provides for (HTS), “Other made up clothing accessories, knitted or crocheted;Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers, Other.” The duty rate will be 11.4% ad valorem. The textile category will be 659.

The applicable subheading for the 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: Other: Other.” The duty rate will be 11% ad valorem.

The applicable subheading for the ballet slippers will be 6404.19.3580, Harmonized tariff Schedule of the United States (HTS), which provides for “FootwearFootwear with outer soles of rubber or plastics: Other: Other, Other.” The duty rate will be 37.5% ad valorem.

The applicable subheading for the toy shoes 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 tiara will be 9615.11.5000, Harmonized Tariff Schedule Of the United States (HTS), which provides for “Combs, hair-slidesCombsOf hard rubber or plastics: Other: Other.” The duty rate will be Free.

The applicable subheading for the purse will be 4202.22.8050, Harmonized tariff Schedule of the United States (HTS), which provides for “Handbags, whether or not with shoulder strap, including those without handle: With outer surface of sheeting of plastics or of textile materials: With outer surface of textile materials: Other: Other, Of man-made fibers.” The duty rate will be 18.1% ad valorem. The textile category is 670.

The applicable subheading for the necklaces and rings will be 7117.90.5500, Harmonized Tariff schedule of the United States (HTS), which provides for “Imitation jewelry: Valued not over 20 cents per dozen pieces or parts: Other.” The rate of duty will be 7.2% ad valorem.

The applicable subheading for the necklaces and rings will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The duty rate will be Free.

The applicable subheading for Item #11171, Boys Trunk will be 9505.90.6000, 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.

China is a member of the World Trade Organization (WTO), and the veil and purse are not subject to quota or the requirements of a visa. However, based upon international textile trade agreements the brides skirt, tutu, ballerina skirt, ballerina vest and ballerina hat 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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See also:

• Tariff No.: 4202.22.80 - Handbags with or without shoulder strap or without handle, with outer surface of textile materials, nesi
• Tariff No.: 6104.53.20 - Women's or girls' skirts and divided skirts, knitted or crocheted, of synthetic fibers, nesoi
• Tariff No.: 6110.30.30 - Sweaters, pullovers and similar articles, knitted or crocheted, of manmade fibers, nesoi
• Tariff No.: 6117.10.20 - Shawls, scarves, mufflers, mantillas, veils and the like, knitted or crocheted, of man-made fibers
• Tariff No.: 6404.19.35 - Footwear w/outer soles of rub./plast. & upp. of textile, nesoi, w/open toes/heels or slip-on type, 10% or more by wt. of rubb./plastic
• Tariff No.: 6505.90.60 - Hats and headgear, of mmf, knitted or crocheted or made up from knitted or crocheted fabrics, not in part of braid
• Tariff No.: 6505.90.80 - Hats and headgear, of mmf, made up from felt or o/textile material (but n/knitted or crocheted), not in part of braid
• Tariff No.: 7117.90.55 - Imitation jewelry nesoi, not of base metal, n/o 20 cents/doz. pcs or pts
• Tariff No.: 7117.90.75 - Imitation jewelry of plastics, nesoi, over 20 cents/dozen pcs or pts
• Tariff No.: 9503.90.00 - Toys and reduced scale models neosi and parts and accessories thereof
• Tariff No.: 9505.90.60 - Festive, carnival or other entertainment articles nesoi and parts & accessories thereof nesoi
• Tariff No.: 9615.11.50 - Hair slides and the like, of hard rubber or plastics, set w/imitation pearls or imit. gemstones
• Tariff No.: 9615.19.60 - Hair-slides and the like, not of hard rubber or plastics