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NY I83648

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July 11, 2002

CLA-2-61:RR:NC:3:353 I83648

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.43.0091, 6116.93.8800, 6505.90.6090, 6204.53.3020, 6217.108500

Ms. Susan D. Klingbeil
Ikea
496 W. Germantown Pike
Plymouth Meeting, PA 19462

RE: The tariff classification of costumes from Indonesia.

Dear Ms. Klingbeil:

In your letter dated June 13, 2002 you requested a classification ruling. The costumes will be returned to you as requested.

The submitted samples are a Knight Costume Set, style 30050574 and a Princess Costume, style 50050573. The Knight Costume Set consists of a cape, hood and gloves. The cape is composed of woven 100% nylon taffeta fabric and the hood and gloves are compose of knit 100% polyester fabric. The Princess Costume consists of skirt, cape and crown/headband. The skirt is composed of woven polyester fabric with an under skirt of net fabric. The cape and crown/headband is composed of woven 100% polyester fabric.

Regarding the Knight Costume, style 30050574,GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the cape of the Knight Costume imparts the essential character of the set.

The Princess Costume, style 50050573 consists of two garments, a skirt and cape. 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 Knight Costume Set, style 30050574 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suitsOther garments, women’s or girls’: Of man-made fibers, Other.” The duty rate will be 16.2% ad valorem. The textile category is 659.

The applicable subheading for the Princess Costume skirt, style 50050573 will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls suitsskirtsSkirts and divided skirts: Of synthetic fibers: Other: Other, Girls’. The duty rate will be 16.2% ad valorem. The textile category is 642.

The applicable subheading for the Princess Costume cape will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suitsOther garments, women’s or girls’: Of man-made fibers, Other.” The duty rate will be 16.2% a d valorem. The textile category is 659.

The applicable subheading for the Princess Costume crown/headband will be 6217.10.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessoriesAccessories: other: Headbands, ponytail holders and similar articles.” The duty rate is 14.8% ad valorem.

Indonesia is a member of the World Trade Organization (WTO), and the gloves are not subject to quota or the requirements of a visa. However, based upon international textile trade agreements the capes and skirt are subject to quota and the requirement of visa.

Even though the hood is included as a constituent part of a set for classification purposes, it still falls within textile category 659 and is 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.

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.: 6116.93.88 - Gloves, mittens & mitts (excl. those designed for sports etc.), k/c, of synthetic fibers, under 23% by wt. of wool etc., w/o fourchettes
• Tariff No.: 6204.53.30 - Women's or girls' skirts and divided skirts, not knitted or crocheted, of synthetic fibers, nesoi
• Tariff No.: 6211.43.00 - Women's or girls' track suits or other garments nesoi, not knitted or crocheted, of man-made fibers
• Tariff No.: 6217.10.85 - Headbands, ponytail holders and similar articles, of textile materials containing < 70% by weight of silk, not knit/crochet
• 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