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NY I82644




July 1, 2002

CLA-2-61:RR:NC:3:353 I82644

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020, 6110.30.3055, 9505.90.6000, 9503.90.0080

Mr. Doug Mundil
Pony Express Creations, Inc.
9350 Trade Place, Suite C
San Diego, CA 92126

RE: The tariff classification of costumes from China.

Dear Mr. Mundil:

In your letter dated May 24, 2002 you requested a classification ruling.

The submitted samples are Item #s W35035 Rockin’ in the USA and W35036 Disco Queen costumes.

Item # W35035 Rockin’ in the USA consists of a dress, over jacket, shoe covers and a toy headset. The dress is constructed of knit 100% polyester fabric with small plastic “sequins” glued to the fabric. It is sleeveless , has raw edges and an attached self-fabric belt. The Over-Jacket is a cardigan constructed of 100% polyester knit pointelle open work fabric. It extends to the knee and features long sleeves, a full front opening with no closure, and feather boa trim. The boots are actually shoe covers constructed of plastic coated foam, and the toy headset is made of plastic.

Item # W35036 Disco Queen consists of a dress, over jacket, boots and a toy microphone. The dress is constructed of knit 100% polyester fabric with small plastic “sequins” glued to the fabric. The Over-Jacket is a cardigan constructed of 100% polyester knit pointelle open work fabric. It extends to the knee and features long sleeves, a full front opening with no closure, and feather boa trim. The boots are actually shoe covers constructed of plastic coated foam, the toy microphone is made of plastic.

The Item #s W35035 Rockin’ in the USA and W35036 Disco Queen costumes consist of two garments, a dress and an cardigan. 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 W35035 and W35036 dress will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The duty rate will be 16.2% ad valorem. The textile category designation is 636.

The applicable subheading for the W35035 and W35036 cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Women's or girls'.” The duty rate will be 32.4% ad valorem. The textile category designation is 639.

The applicable subheading for the W35035 and W35036 shoe covers will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articlesOther: Other.” The rate of duty will be Free.

The applicable subheading for the W35035 headset and W35036 microphone will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toysparts and accessories thereof: Other, Other.” The duty rate will be Free.

The dresses fall within textile category designation 636; the cardigans fall within textile category designation 639. Based upon international textile trade agreements products of China 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 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). The case has been appealed. The merchandise will be exempt from export visa and quota requirements until further notice. See Federal Register, June 25, 2002 (Volume 67, Number 122, Page 42760).

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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