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NY J80285




February 5, 2003

CLA-2-62:RR:NC:3:353 J80285

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.32.0070, 6114.30.1020, 6104.53.2020, 6117.80.8500, 9503.90.8000, 6211.43.0091, 6104.43.2020

Mr. Kevin Egan
E. Besler & Co.
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of costumes from Sri Lanka.

Dear Mr. Egan:

In your letter dated January 22, 2003, on behalf of Small Miracles, you requested a classification ruling. As requested, the samples will be returned to you.

The submitted samples are New Fisherman, Cheer-Leader, Waitress and Pom-Queen Costumes for children. All the costumes are well made and feature styling, piping and/or finished edges. All costumes will be imported packaged ready for retail sale.

The New Fisherman Costume consists of a fishing vest, hat, and toy fishing pole and fish. The vest and hat are constructed of woven 100% cotton twill fabric. The vest features a left over right hook and loop tab front closure, four styles of pocket in the front, and a large rear fish pocket in the rear. The bucket-style hat features metal vents. The toy fishing pole and fish are made of plastic.

The Cheer-Leader Costume consists of a top, skirt, ponytail holders and cheerleader pom-poms. You state that the top and skirt are constructed of woven 100% polyester material; examination reveals that the fabric is knit. The pullover top features 1¼ inch wide straps. The skirt features a sturdy elasticized waist. The ponytail holders are constructed of knit fabric, and the cheerleader pom-poms of textile handles and plastic strips.

The Waitress Costume consists of a smock, apron, headband, straws, and toy food and money. The smock and apron are constructed of woven 65% polyester, 35% cotton fabric. Although the smock features a left over right hook and loop tab front closure, the garment is clearly cut for a girl and has cap sleeves. The apron features a self-fabric tie and large front pocket. The headband is a plastic semi-circle with a piece of triangle-shape fabric.

The Pom-Queen Costume consists of a dress, ponytail holder, gloves and purse. You state that the dress is constructed of woven polyester and nylon fabric; examination reveals the fabric is knit. The dress features ribbon arm straps and layers of tulle. The ponytail holder and gloves are constructed of knit fabric. The heart-shaped purse is constructed of textile fabric.

GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” For the New Fisherman, Waitress and Pom-Queen Costumes, the garment imparts the essential character of the set.

The Cheer-Leader Costume consists of two garments, a top 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 New Fisherman Costume will be 6211.32.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, men's or boys': Of cotton, Vests.” The duty rate will be 8.2% ad valorem. The textile category designation is 359.

The applicable subheading for the Cheer-Leader Top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’.” The duty rate will be 28.4% ad valorem. The textile category designation is 639.

The applicable subheading for the Cheer-Leader skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’blazers, dresses, skirtsSkirts and divided skirts: Of synthetic fibers: Other, Girls’.” The duty rate will be 16.1% ad valorem. The textile category designation is 642.

The applicable subheading for the Cheer-Leader ponytail holders 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 14.7% ad valorem.

The applicable subheading for the Cheer-Leader pom-poms will be 9503.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toyspuzzles of all kindsOther: Other.” The duty rate will be Free.

The applicable subheading for the Waitress Costume 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 16.1% ad valorem. The textile category designation is 659.

The applicable subheading for the Pom-Queen Costume will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’blazers, dresses, skirtsknitted or crocheted: Dresses: Of synthetic fibers: Girls’.” The rate of duty will be 16.1% ad valorem. The textile category designation is 636.

Based upon international textile trade agreements products of Sri Lanka with textile categories 359 and 659 are not subject to quota, but are subject to the requirement of a visa. Based upon international textile trade agreements products of Sri Lanka with textile categories 636, 639 and 642 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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