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NY J83572




May 15, 2003

CLA-2-62:RR:NC:3:353 J83572

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.50.3000, 6104.63.2011, 6117.10.2030, 6307.90.9889, 9503.90.0080, 9615.11.4000

Mr. Joseph Hoffacker
Barthco Trade Consultants
7575 Holstein Ave.
Philadelphia, PA 19153

RE: The tariff classification of a costume from China.

Dear Mr. Hoffacker:

In your letter dated April 22, 2003, on behalf of Big Lots Stores, Inc. you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample, Item HWG-006-KB-2 is a children’s Pirate Costume. Item HWG-006-KB-2 consists of a vest, trousers, scarf, eye patch, hook and earring. The vest is made of woven polyester fabric coated with a compact plastic material that completely obscures the underlying fabric. The well-made vest has piping around the edge and a full front opening. The trousers are made of knit polyester fabric. They have a tattered bottom and a thin elastic waistband with overlock stitching. The triangular scarf is made of knit polyester fabric with overlock stitching. The textile eye patch has an elastic band that fits onto the head. The plastic hook fits over the hand and the large hoop earring is made of plastic.

The Pirate Costume consists of two garments, a vest and trousers. 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 vest will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other: Other women’s or girls’ garments: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscure the underlying fabric.” The duty rate will be 4.2% ad valorem.

The applicable subheading for the trousers will be will be 6104.63.2011, 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: Women's: Other.” The duty rate will be 28.4% ad valorem. The textile category designation is 648.

The applicable subheading for the scarf will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Shawls, scarves,Of man-made fibers, Other.” The duty rate will be 11.4% ad valorem.

The applicable subheading for the eye patch will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up articles . . . Other.” The rate of duty will be 7% ad valorem.

The applicable subheading for the hook will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The rate of duty will be free.

The applicable subheading for the plastic earring will be 9615.11.4000 Harmonized Tariff Schedule of the United States (HTS), which provides for “Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers, and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Of hard rubber or plastics: Other: Not set with imitation pearls or imitation gemstones...” The rate of duty will be 5.3 percent ad valorem.

The trousers are subject to quota and visa requirements. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The vest is not subject to quota or 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.

The trousers are 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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