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NY I86051





October 2, 2002

CLA-2-61:RR:NC:3:353 I86051

CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.20.2030, 6104.53.2020, 6204.53.3020, 6211.43.0091, 7117.90.7500, 9615.19.6000, 9615.11.4000, 6217.10.9530, 6116.93.9400, 6701.00.3000 Mr. Geoffrey Greenberg
Creative Designs International, Ltd.
207-208 East Pennsylvania Boulevard
Feasterville, PA v19053

RE: The tariff classification of costumes from China.

Dear Mr. Greenberg:

In your letter dated August 23, 2002, received in this office on September 4, 2002, you requested a classification ruling.

The submitted sample is an Item # 65741 Princess Dress Up Trunk consisting of a girl’s Cinderella Top, Skirt and Headband; Sleeping Beauty Top and Skirt; Snow White Top, Skirt, Cape and Headband. In addition the trunk contains 2 Rings, 4 Bracelets, 2 Pairs of Earrings, I Pair of Gloves, a tiara, choker and boa.

The Cinderella Top is a blouse constructed of a knit 100% nylon tricot fabric front and a knit 100% polyester tricot back. The blouse features short sleeves of net fabric, a partial rear hook and loop closure, and overlock stitched edges. The Cinderella Skirt is constructed of knit 100% nylon net fabric. The skirt features many layers of net fabric, thin elastic at the waist and overlock stitched edges. The Cinderella Headband is a plastic hair slide covered with woven satin fabric.

The Sleeping Beauty Top is a blouse constructed of a knit 100% nylon tricot fabric front and a knit 100% polyester tricot back. The blouse features a finished collar, long sleeves of net fabric, a partial rear hook and loop closure, and overlock stitched edges. The Sleeping Beauty Skirt is constructed of knit 100% nylon net fabric. The skirt features many layers of net fabric, thin elastic at the waist and overlock stitched edges.

The Snow White Top is a blouse constructed of a knit 100% polyester velvet fabric front and a knit 100% polyester tricot back. The blouse features puff sleeves, a partial rear hook and loop closure, and overlock stitched edges. The Snow White Skirt is constructed of woven 100% polyester satin fabric. The skirt features thin elastic at the waist and overlock stitched edges. The Snow White Cape is constructed of woven 100% nylon fabric. The Snow White Headband is a plastic hair slide covered with woven satin fabric and topped with a satin bow.

The Rings are plastic with imitation gemstones, 3 Bracelets are plastic and one is plastic with imitation gemstones, the Earrings are plastic with imitation gemstones, the Gloves are constructed of knit nylon fabric that gives a “lace” appearance,. the tiara is constructed of plastic, the choker is constructed of woven man made fiber fabric, and the boa is made of feather

The applicable subheading for the Cinderella, Sleeping Beauty and Snow White Top will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ blousesknitted or crocheted: Of man-made fibers: Other, Girls’: Other.” The duty rate will be 32.5% ad valorem. The textile category designation is 639.

The applicable subheading for the Cinderella and Sleeping Beauty 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 designation is 642.

The applicable subheading for the Snow White Skirt 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 designation is 642.

The applicable subheading for the Snow White Cape will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits and swimwear, other garments: other garments, women’s or girls’: of man-made fibers, other.” The duty rate will be 16.2% ad valorem. The textile category designation is 659.

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

The applicable subheading for the Cinderella and Snow White Headbands will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Combs, hair-slides and the like, hairpins, curling pins, curling grips, hair-curlersand parts thereof: Combs, hair-slides and the like: Other: Other.” The duty rate will be 11% ad valorem.

The applicable subheading for the Tiara will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Combs, hair-slides and the likeand parts thereof: combs hair-slides and the like: of hard rubber or plastics: other: not set with imitation pearls or imitation gemstones.” The duty rate will be 5.3% ad valorem.

The applicable subheading for the Choker will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing AccessoriesAccessories: Other: Other, Of man-made fibers.” The duty rate will be 14.8% ad valorem. The textile category designation is 659.

The applicable subheading for the Gloves will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTS), which provides for “Glovesknitted or crocheted: Other: Of synthetic fibers: Other: Other: With fourchettes.” The duty rate will be 18.8% ad valorem. The textile category designation is 631.

The applicable subheading for the Boa will be 6701.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Skinswith their feathers or downparts of feathers, down and articles thereofArticles of feathers or down.” The duty rate will be 4.7% ad valorem.

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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