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NY I85192




August 19, 2002

CLA-2-61:RR:NC:3:353 I85192

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3055; 6104.63.2011; 6116.93.8800; 6505.90.6090; 9505.90.6000; 6104.43.2020

Ms. Elsa Hong
G T Plus Limited
4/F Kowloon Centre
29-43 Ashley Road
Tsimshataui, Hong Kong

RE: The tariff classification of costumes from Taiwan.

Dear Ms. Hong:

In your letter dated August 6, 2002, you requested a classification ruling.

You have submitted four adult costume samples. All costumes are well made. Style ”Lobster” is a costume consisting of an uni-sex knit man-made fiber fabric long sleeve pullover top with a crew neck, hemmed sleeves and bottom, and uni-sex knit pants with an enclosed elasticized waist and hemmed bottoms. The costume also features a plastic bib-like hanging board that measures approximately 20inches across and 28 inches long and has a neck strap that goes over the head of the wearer. The pants and top have printed bar codes, the top has a price tag printed on it and the pants has printing describing the handling of food. The bib has a picture of a lobster, a price tag and handling instructions. You have also submitted a drawing of style “Beef” which is the same as “Lobster, except it has a picture of beef on the bib and a price tag for beef on the top.

Style ”Ketchup” is a costume consisting of an uni-sex knit man-made fiber fabric red long sleeve pullover top with a crew neck, hemmed sleeves and bottom, and uni-sex knit red pants with an enclosed elasticized waist and hemmed bottoms. The costume also features a plastic bib-like hanging board that measures approximately 20inches across and 28 inches long and has a neck strap that goes over the head of the wearer. The bib pictures ketchup bottles and list the ingredients. The costume also includes red gloves and a red hood made of knit man-made fiber material.

Style ”Female” is a costume consisting of an uni-sex knit man-made fiber fabric long sleeve pullover top with a crew neck, hemmed sleeves and bottom, and uni-sex knit pants with an enclosed elasticized waist and hemmed bottoms. The pants and top have printed “classified ads”, the top says women seeking men. You have also submitted a drawing of style “Male” which is the same as “Female”, except it says men seeking women. The costume also includes gloves and a hood made of knit man-made fiber material.

The “lobster/beef”, “ketchup” and “female/male” costumes consist 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 “Tutu” is a children’s costume set. The costume consists of a dress and matching hat. The dress has a knit polyester fabric black top, the printing can be gold or silver and a knit net skirt.

GRI 3(b) is applicable when the 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 component which gives them their essential character.” In this case, the garment imparts the essential character of the set.

The applicable subheading for the pullover tops of the “Lobster/Beef, “Ketchup” and “Female/Male” costumes 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: other: other: other, other: other: women’s or girls’. The duty rate will be 32.4 percent ad valorem.

The applicable subheading for the pants of the “Lobster/Beef, “Ketchup” and “Female/Male” costumes will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other, trousers and breeches: women’s: other. The duty rate will be 28.6 percent ad valorem.

The applicable subheading for the gloves of the “Lobster/Beef and “Female/Male” costumes will be 6116.93.880, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted: of synthetic fibers: other: without fourchettes. The duty rate will be 18.8 percent ad valorem.

The applicable subheading for of the “Lobster/Beef and “Female/Male” costumes hats will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for hats and headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed . . .: other: of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric; not in part of braid, other: other: other. The duty rate will be 23.9 cents per kilogram plus 8.4 percent ad valorem.

The applicable subheading for the oversized bibs of the “Lobster/Beef, and “Ketchup” costumes will be 9505.90.6000, 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 duty rate will be Free.

The applicable subheading for style “Tutu” will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . ., knitted or crocheted: dresses: of synthetic fibers: other, girls’. The duty rate will be 16.2 percent ad valorem.

China is a member of the World Trade Organization (WTO), and the gloves are not subject to quota or the requirements of a visa.

The tops for all costumes 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 pants for all costumes fall within textile category designation 648. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The hoods for all costumes fall within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

Style “Tutu” falls within textile category designation 636. 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 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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