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NY J81041




February 26, 2003

CLA-2-61:RR:NC:3:353 J81041

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3035, 6104.63.2011, 6110.30.3055, 6117.10.2030

Mr. Jack Holland
Seasons Best, Inc.
P.O. Box 12855
2118 Ross Avenue
Cincinnati, OH 45212

RE: The tariff classification of a costume from Taiwan.

Dear Mr. Holland:

In your letter dated January 30, 2003 you requested a tariff classification ruling.

The submitted sample is an Item # 10290 Pirate Man Costume consisting of an adult unisex vest, pants, top, belt and scarf. You state that the vest and belt are constructed of woven fabric; examination reveals that they are of warp knit construction. The vest, pants, top, belt and scarf are constructed of knit 100% polyester fabric. The vest is sleeveless, without a closure mechanism, piped at all edges, and is considered well made. The long pants feature a finished, turned waist and raw bottom edge; and are considered well made. The top is a long sleeve pullover that features an overlock stitched neck and raw sleeve and bottom edges; overall the pullover is flimsy and non-durable; the belt is a composite good that is worn with the pullover. The scarf is triangular and measures approximately36 x24 x 24 inches.

You state that you believe the costume is properly classified under heading 9505 as a “festive article.” The textile vest and pants are well made. Since the implementation of the HTS, Customs position has always been that well-made textile fabric costumes are properly classified as wearing apparel in Chapters 61 and 62.

The textile pullover is of flimsy construction. Chapter 95 Note 1 states that “This chapter does not cover fancy dress, of textiles, of chapter 61 or 62.” In 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 court held that the term “fancy dress” was synonymous with “costume.”

The Item # 10292 Pirate Boy Costume consists of three garments, a vest, pants and pullover. Section XI Note 13 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 Item # 10290 Pirate Man vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters(vests) knitted or crocheted: Other: Other: Other, Other: Vests, other than sweater vests: Women’s or girls’.” The rate of duty will be 32.2% ad valorem. The textile category designation is 659.

The applicable subheading for the Item # 10290 Pirate Man pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ shortsknitted or crocheted: Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other.” The rate of duty will be 28.4% ad valorem. The textile category designation is 648.

The applicable subheading for the Item # 10290 Pirate Man pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters, pullovers and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Women's or girls’.” The rate of duty will be 32.2% ad valorem. The textile category designation is 639.

The applicable subheading for the Item # 10290 Pirate Man scarf will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crochetedShawls, scarves, mufflers, mantillas, veils and the like: Of man-made, Other.” The rate of duty will be 11.4%ad valorem.

The Item # 10290 Pirate Man vest falls within textile category 659; the Item # 10290 Pirate Man pants fall within textile category designation 648. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

For Item # 10290 Pirate Man scarf there are no quota restrictions or visa requirements.

The Item # 10290 Pirate Man pullover 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 pullover will be exempt from export visa and quota requirements until further notice. See Federal Register, June 25, 2002 (Volume 67, Number 122, Page 42760).

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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