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NY I86620




October 28, 2002

CLA-2-62:RR:NC:3:353 I86620

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.53.3020, 6117.80.9540, 6104.53.2020, 6211.43.0060, 9503.90.0080, 6504.00.3000, 4202.22.1500, 7117.90.7500

Ms. Pat Beals
Teetot & Co., Inc.
5429 East La Palma Ave.
Anaheim, CA 92807

RE: The tariff classification of Costumes from China.

Dear Ms. Beals:

In your letter dated October 1, 2002 you requested a classification ruling.

The submitted samples #32110 is children’s costume consisting of textile items:. Skirt made from woven polyester fabric
Collar made from knit nylon fabric
Cuffs made from knit nylon fabric
Camisole Top made from woven polyester fabric E. Hanky skirt made from knit nylon fabric Tutu made from knit nylon fabric
Shoes made from knit polyester fabric
Glovelettes (no fingers) knit nylon fabric

Non-textile items:
Purse made from plastic and foam.
Sewed Straw hat
Plastic jewelry over 20 cents a dozen

You state that the items will be packaged in a cardboard trunk, however no trunk was submitted.

The costume consists of two garments, a skirt, and a top. 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 A. Skirt will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girl’sSkirts and divided skirts: Of synthetic fibers: Other: Other, Girl’s.” The duty rate will be 16.2% ad valorem. The textile category is 642.

The applicable subheading for the B. collar, C. Cuffs and H. Gloveletts 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 the D. Camisole top will be 6211.43.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suitsOther garments, women’s or girls’: Of man-made fibers, Blousessleeveless tank styles and similar upper body garments.” The duty rate will be 16.2 % ad valorem. The textile category is 641.

The applicable subheading for the E. Hanky Skirt and F. Tutu will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “ Women’s or girls’skirtsSkirts and divided skirts: Of synthetic fibers: Other, Girls’. The duty rate will be 16.2% ad valorem. The textile category is 642.

The applicable subheading for the G. Shoes 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 A. Purse will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Handbags, whether or not with shoulder strapWith outer surface of sheeting of plastic or of textile materials: With outer surface of sheeting of plastic.” The duty rate is 16.8% ad valorem.

The applicable subheading for the B. Straw Hat will be 6504.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, plaited or assembling stripsOf vegetable fibersSewed. The duty rate will be 6.1% ad valorem.

The applicable subheading for the C. Plastic Jewelry (2 rings, 3 bracelets, 1 pair earrings) 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.

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). 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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