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NY J83635





May 2, 2003

CLA-2-61:RR:NC:3:353 J83635

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070, 6104.53.2020, 9615.19.6000, 6113.00.9086

Ms. Angela G. Rouse
Lillian Vernon Corp.
One Theall Rd.
Rye, New York 10580-1450

RE: The tariff classification of costumes from Taiwan.

Dear Ms. Rouse:

In your letter dated April 15, 2003 you requested a classification ruling.

Three girl’s costumes were submitted with your request. All the costumes are well-made with finished waistbands and hems. Styles LV#018733, Miss Kitty Costume consists of an upper body garment, skirt and head band. The upper body garment has patches of pile fabric on the chest and cuffs and is made of knit nylon fabric. The short legged garment has long sleeves elastic at the leg openings and a hook and loop closure at the back of the neck. It does not have snaps at the crotch. The tutu style skirt is a double layer knit net fabric with polka dots and a marabou tail. The rigid headband has cat ears at the top.

Style LV#015491, Cleopatra Costume Set consists of a long knit polyester fabric dress and detached sequined collar, cuffs, belt and headpiece. The dress has a self-tie closure at the back and hemmed armholes and neckline.

Style LV#018737. Swingin’ 60’s Girl Costume Set consists of a dress, hat and faux boot tops. The short is made of knit fabric visibly coated with polyurethane plastic material. The garment has an attached belt and a zipper closure at the back. The hat is a large cap style.

Style LV#018733, Miss Kitty Costume consists of two garments, a an upper body garment 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.

GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the dress of the Cleopatra Costume, Style LV#015491 imparts the essential character of the set.

The individual pieces of the Swingin’60’s Costume, style LV#018737, the faux boot tops, hat and dress, are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the garment imparts the essential character.

The applicable subheading for the upper body garment, Style LV#018733, Miss Kitty Costume will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’.” The duty rate will be 15% ad valorem. The textile category is 659.

The applicable subheading for the skirt, Miss Kitty Costume, Style LV#018733 will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’skirtsknitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’.” The duty rate will be 16.1% ad valorem. The textile category designation is 642.

The applicable subheading for the rigid headband, Miss Kitty Costume, Style LV#018733 will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Combs, hair-slidesCombs, hair-slides and the like: Of hard rubber or plastics: Other: Combs: Other.” The duty rate will be 11% ad valorem.

The applicable subheading for the Cleopatra Costume Set, Style LV#015491 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' dresses,knitted or crocheted, Dresses,: Of synthetic fibers: Other, Girls'.” The rate of duty will be 16.1% ad valorem. The textile category designation is 636.

The applicable subheading for the Swingin’60’s Costume Set, Style LV#018737 will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTS), which provides for “ Garments, made up of knitted or crocheted fabrics of heading 5903,5906 or 5907: Other, Other: Other: Women’s or girls’.” The rate of duty will be 7.2% ad valorem. The textile category designation is 659.

Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a 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.

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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