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NY J82305




April 8, 2003

CLA-2-61:RR:NC:3:353 J82305

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.2060; 6211.43.0091; 6505.90.6090; 9503.90.0080

Mr. Randy Williams
Seasons USA, Inc.
18644 East Powers Lane
Aurora, CO 80015

RE: The tariff classification of a costume from China.

Dear Mr. Williams:

In your letter received in this office on March 13, 2003, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 12053-R3 is a girl’s twinkle princess costume. The costume features a girls’ knit body suit and woven apron. The knit velveteen polyester body suit features over-lock stitching around the neckline, armholes and leg openings. The woven sheer polyester apron features a waistband with velveteen trim and ties at the waist, over-lock stitched sides and over-lock stitched bottom. Also included are a knit conical velveteen princess hat with an attached veil and a wand.

You describe the apron as a skirt, however it does not provide coverage to the back of the wearer and will be classified as an apron. You also describe the apron as a knit (Chapter 61). Upon examination the apron is made of woven material (Chapter 62).

Style 12053-R3 consists of two garments, a bodysuit and apron. 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 bodysuit will be 6114.30.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: bodysuits and body shirts, other: other. The duty rate will be 32.2 percent ad valorem.

The applicable subheading for the apron 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 percent ad valorem.

The applicable subheading for the hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: other: of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: not in part of braid, other: other. The duty rate will be 22 cents per kg. plus 7.7 percent ad valorem.

The applicable subheading for the wand will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: . . . parts and accessories thereof: other, other. The duty rate will be Free.

The bodysuit, apron and hat fall within category designation 659. Based upon international textile trade agreements products of China are subject quota and the requirement of a visa.

The wand is not subject to quota and the requirement of visa.

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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