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NY J83576




May 7, 2003

CLA-2-61:RR:NC:3:353 J83576

CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.20.2010; 6104.63.2011; 6505.90.6090; 9505.90.6000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
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. As requested, the sample will be returned to you.

Your submitted sample, style HWG-005-AM-1 is an Adult Halloween Clown Costume. The costume includes an adult’s knit blouse and pants of 100% polyester. You stated that the garment was woven, our examination reveals a warp knit fabric. The blouse features an over-locked stitched neck with raw edged ruffles, long sleeves with thin elastic and a raw edged ruffled end, an over-lock stitched bottom and a full back opening secured with hook and loop tab closures. The pants feature an elasticized waist with over-lock stitching, thin elastic with a raw edged ruffle bottom. Also included are a knit polyester conical hat with a pompom and secured on the wearer’s head by a thin elastic strap and a foam rubber clown nose.

Style HWG-005-AM-1 consists of two garments, a blouse 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 blouse will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted: of man-made fibers: other, women’s. The duty rate will be 32.3 percent ad valorem.

The applicable subheading for the pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted 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 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: other. The duty rate will be 22 cents per kg. plus 7.7 percent ad valorem.

The applicable subheading for the clown nose 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 blouse falls within textile category designation 639. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The pants fall within textile category designation 648. Based upon international textile trade agreements products of China are subject to quota and the requirement of visa.

The hat falls within textile category designation 659. Based upon international textile trade agreements products of China are 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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