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NY I86169

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October 4, 2002

CLA-2-61:RR:NC:3:353 I86169

CATEGORY: CLASSIFICATION

TARIFF NO.: 9615.19.6000, 6115.93.9020, 7117.90.7500, 7117.90.5500 9503.90.0080, 6701.00.3000, 6117.80.9540, 6117.80.8500 4202.22.1500, 6114.20.0010, 6104.53.2020, 6104.43.2020

Ms. Kim Young
BDP International, Inc.
2721 Walker Ave., N.W.
Grand Rapids, MI 49504

RE: The tariff classification of children’s costumes from China.

Dear Ms. Young:

In your letter dated September 10, 2002, on behalf of Meijer Distribution you requested a classification ruling. The samples will be returned to you as requested.

The submitted samples, vendor #3416656 are costumes packaged in a cardboard wardrobe trunk. Contained in the trunk are : rigid plastic headband with ribbons and artificial flowers, warp knit man-made fiber slipper sock like ballet shoes, two plastic necklaces, two plastic bracelets, 1 pair of clip on earrings, plastic shoes with heels, a feather boa, two knit man-made fiber fabric armbands with marabou trim, a warp knit man-made fiber fabric headband, man-made fiber purse, halter style top with two hook and loop closures, skirt with ribbon closure with overskirt of netting made from warp knit man-made fiber fabric, and shoulderless dress also made from knit ma-made fiber fabric.

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 rigid plastic headband will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Combs, hair-slidesCombs, hair-slides and the like: Of hard rubber or plastics: Other: Combs: Other.” The duty rate will be 11% ad valorem.

The applicable subheading for slipper sock like ballet shoes will be 6115.93.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for panty hose, socks . . . knitted or crocheted: other; of synthetic fibers: other: other, other. The rate of duty will be 14.8 percent ad valorem. The textile category is 632.

The applicable subheading for the plastic necklaces, bracelets and earrings valued not over 20 cents per dozen will be 7117.90.5500, Harmonized Tariff schedule of the United States (HTS), which provides for “Imitation jewelry: Valued not over 20 cents per dozen pieces or parts: Other.” The rate of duty will be 7.2% ad valorem.

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

The applicable subheading for plastic shoes with heels will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toysOther, Other. The duty rate will be Free.

The applicable subheading for the feather boa will be 6701.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Skins and other parts of birdsfeathersarticles thereof: Articles of feathers or down.” The duty rate will be 4.7% ad valorem.

The applicable subheading for the armbands will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crochetedOther accessories: Other: Other, Of man-made fibers: Other. The duty rate will be 14.8% ad valorem. The textile category is 659.

The applicable subheading for textile headband will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crochetedOther accessories: Other: Headbands, ponytail holders and similar articles.” The duty rate will be 14.8% ad valorem.

The applicable subheading for the textile purse will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for “TrunkspursesHandbagsWith outer surface of sheeting of plastic or of textile materials: With outer surface of sheeting of plastic.” The duty rate will be 16.8% ad valorem.

The applicable subheading for the halter top will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted of cotton, tops, women’s or girls. The rate of duty will be 10.9% ad valorem. The textile category designation 339.

The applicable subheading for 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 textile category designation is 642.

The applicable subheading for the dress will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls' suitsblazers, dresses, skirtsknitted or crocheted : Dresses: Of synthetic fibers: Other, Girls’.” The duty rate will be 16.2% ad valorem. The textile category designation is 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 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). It will be exempt from export visa and quota requirements if exported prior to June 1, 2002, and entered for consumption or withdrawn from warehouse for consumption prior to August 1, 2002. See Federal Register, March 22, 2002 (Volume 67, Number 56, Pages 13318-13319).

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.: 4202.22.15 - Handbags, with or without shoulder straps or without handle, with outer surface of sheeting of plastics
• Tariff No.: 6104.43.20 - Women's or girls' dresses, knitted or crocheted, of synthetic fibers, nesoi
• Tariff No.: 6104.53.20 - Women's or girls' skirts and divided skirts, knitted or crocheted, of synthetic fibers, nesoi
• Tariff No.: 6114.20.00 - Garments nesoi, knitted or crocheted, of cotton
• Tariff No.: 6115.93.90 - Stockings, socks, etc. nesoi, knitted or crocheted, of synthetic fibers (not containing lace or net)
• Tariff No.: 6117.80.85 - Headbands, ponytail holders & similar articles, of textile materials other than containing 70% or more by weight of silk, knitted/crocheted
• Tariff No.: 6117.80.95 - Made up clothing accessories (excl shawl, scarve, and like, tie, cravat, headband, ponytail holder and like), cont < 70% wt of silk, k/c
• Tariff No.: 6701.00.30 - Articles of feathers or down (other than articles & apparel filled or stuffed with feathers/down and worked quills & scapes)
• Tariff No.: 7117.90.55 - Imitation jewelry nesoi, not of base metal, n/o 20 cents/doz. pcs or pts
• Tariff No.: 7117.90.75 - Imitation jewelry of plastics, nesoi, over 20 cents/dozen pcs or pts
• Tariff No.: 9503.90.00 - Toys and reduced scale models neosi and parts and accessories thereof
• Tariff No.: 9615.19.60 - Hair-slides and the like, not of hard rubber or plastics