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NY J83327




March 24, 2003

CLA-2-61:RR:NC:3:353 J83327

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.2060; 6204.53.3020; 9615.19.600; 9505.90.6000; 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 3, 2003, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 12122-R2 is a girl’s pixie princess costume. The costume features a girls’ knit body suit and skirt. The knit velveteen polyester body suit features over-lock stitching around the neckline, armholes and leg openings. The woven sheer polyester skirt features a waistband with velveteen trim and ties at the waist, over-lock stitched sides and over-lock stitched bottom. Also included are headband covered with knit mesh fabric, wings affixed to the body by elasticized bands and a wand.

Style 12122-R2 consists of two garments, a bodysuit 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 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 skirt will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers. dresses, skirts, . . .: skirts and divided skirts: of synthetic fibers: other: other, girls’. The duty rate will be 16.1 percent ad valorem.

The applicable subheading for the headband will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs, hair-sides and the like, hairpins, curling pins, hair-curlers and the like, other than those of heading 8516, and parts thereof: combs, hair-slides and the like; other: other. The duty rate will be 11 percent ad valorem.

The applicable subheading for the wings will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles, parts and accessories thereof: other: other. The duty rate will be Free.

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 falls within category designation 659. Based upon international textile trade agreements products of China are subject quota and the requirement of a visa.

The skirt falls within category designation 642. Based upon international textile trade agreements products of China are subject quota and the requirement of a visa.

The headband, wings and wand are 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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