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NY J80778




March 4, 2003

CLA-2-61:RR:NC:3:353 J80778

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020, 6104.63.2028, 9505.90.6000, 6114.30.3054

Mr. Dennis Shostak
Paper Magic Group, Inc.
100 North Sixth St., Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of children’s costumes from China and/or Vietnam.

Dear Mr. Shostak:

In your letter dated February 6, 2003 you requested a classification ruling.

Two samples of children’s Rescue Heroes Costumes were submitted with your request. Item #6802561/6802662, Billy Blazes consists of a top, pants and hat. The long sleeve top and pants are made of knit 100% polyester fabric and the hat is made of foam plastic material. The top has a collar and an opening at the back with a hook and loop closure. The pants have a elasticized waistband.

Item #6800431/6800432, Jake Justice Costume Set consists of a jumpsuit made from knit 100% polyester fabric. As per our telephone conversation, the hat for the Jake Justice Costume that was not included with the samples is made from foam plastic material. The jumpsuit has longs sleeves and a hook and loop closure at the back.

The Billy Blaze Costume, Item #6802561/6802662 consists of two garments, a top and pants. 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.

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.” In this case, the jumpsuit for the Jake Justice Costume, Item #6800431/6800432 imparts the essential character of the set.

The applicable subheading for the Billy Blazes top, Item #680256/6802662 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 Billy Blazes pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls'dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shortsknitted or crocheted : Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: : Other: Other.” The duty rate will be 28.4% ad valorem. The textile category designation is 648.

The applicable for the Billy Blazes hat will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articlesOther: Other.” The duty rate will be Free.

The applicable subheading for the Jake Justice Costume Set will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Women’s or girls’: Other.” The duty rate will be 15% ad valorem.

Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. Products of Vietnam are not subject to quota and the requirement of 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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