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NY I85252




September 5, 2002

CLA-2-61:RR:NC:3:353 I85252

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.9086, 6114.30.3070, 6106.20.2030

Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Ave.
Ft. Lauderdale, FL 33301

RE: The tariff classification of costumes from China.

Dear Ms. Liu:

In your letter dated August 6, 2002 you requested a classification ruling. The samples will be returned to you as requested.

Four samples of unisex children’s costumes were submitted with your request as W79C2109 Halloween Children’s Costumes. (a) Bumble Bee Costume is composed of knit polyester fabric with a cellular foam backing. The one-piece sleeveless garment has an attached hood and body that resembles a Bee with stripes across the front and net circles that resemble wings at the back. The garment features finished edges has no leg openings, and fits over the torso. (b) Lady Bug Costume is composed of knit polyester fabric with a cellular foam backing. The one-piece sleeveless garment has an attached hood and body that resembles a Lady Bug. It has tie closures at the sides, a liner, finished edges and no leg openings. The garment fits over the torso. (c) Frog Costume is composed of knit polyester fabric and knit polyester with foam back panel. The garment has long sleeves, legs and an attached hood. The costume resembles a Frog and features styling and finished edges. (d) Dragon Costume is composed of knit polyester fabric. The costume consists of a shirt with a string tie closure and a hood that resembles a Dragon. The shirt features a finished neck and raw edges.

The individual pieces of the (d) Dragon Costume, the shirt and the hood, are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the shirt imparts the essential character.

The applicable subheading for the (a) Bumble Bee and (b) Lady Bug Costumes will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other; Other: Women’s or girls’.” The duty rate will be 7.2% ad valorem. The textile category is 659.

The applicable subheading for the (c) Frog Costume will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’.” The duty rate will be 15.1% ad valorem. The textile category is 659.

The applicable subheading for the (d) Frog Costume will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other, Girls’: Other.” The duty rate will be 32.5% ad valorem. The textile category is 639.

(d) The Dragon Costume 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).

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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