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NY I88620




December 19, 2002

CLA-2--62:RR:NC:3:353 I88620

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.43.4040, 6104.53.2020, 9605.90.6000

Ms. Sandy DeVore
Pumpkin Masters, Inc.
1905 Sherman Street
Tenth Floor
Denver, CO 80203

RE: The tariff classification of costume from Taiwan.

Dear Ms. DeVore:

In your letter dated November 15, 2002, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 006-0227 (size small) is a girl’s “Glowing Fairy” costume. The costume consists of a dress, tutu and wings. The dress is constructed of 100% polyester woven fabric. The dress features a styled bodice, styled “leaf” sleeves, a well made waist, and overlock stitched neck and bottom hem. The tutu is constructed of knit polyester mesh fabric and features a finished waist, self-fabric tie and raw closure and bottom. The wings are constructed of net, have textile covered elastic straps that are worn over the shoulders, and feature fiber optic lights that are wired to an attached battery pack. The costume will also be imported as Styles 006-0228 (size medium) and 006-0229 (size large).

Styles 006-0227, 006-0228 and 006-0229 consist of two garments, a dress and skirt. 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 styles 006-0227, 006-0228 and 006-0229 dress will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ suitsdresses: of synthetic fibers: other: other, other: girls’.” The 2002 duty rate will be 16.2 percent ad valorem. The 2003 duty rate will be 16.1 percent ad valorem. The textile category designation is 636.

The applicable subheading for the styles 006-0227, 006-0228 and 006-0229 skirt will be 6104.53.2020 Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ suitsskirtsknitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls.” The 2002 duty rate will be 16.2 percent ad valorem. The 2003 duty rate will be 16.1 percent ad valorem. The textile category designation is 642.

The applicable subheading for the styles 006-0227, 006-0228 and 006-0229 wings will be 9605.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articlesparts and accessories thereof: Other: Other.” The duty rate will be Free.

Based upon international textile trade agreements products of Taiwan 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.

The styles 006-0227, 006-0228 and 006-0229 skirt are 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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