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NY J83849




May 28, 2003

CLA-2-62:RR:NC:3:353 J83849

CATEGORY: CLASSIFICATION

TARIFF NO.: 6214.90.0010, 6214.30.0000

Ms. Vicki Roye
Kuehne & Nagel
4985 Outland Center Dr.
Suite 101
Memphis, TN 38118

RE: The tariff classification of capelet sets from China.

Dear Ms. Roye:

In your letter dated April 15, 2003, received in this office on April 30, 2003, on behalf of Leisure Arts, you requested a tariff classification ruling. As requested, the samples will be returned.

The submitted samples are a Egyptian Theatre Capelet Set and a Black Bat Theatre Capelet Set. Both sets consist of a capelet that covers the shoulders and is secured at the front by a hook and loop tab, a glovelet with an elasticized finger attachment, and a choker. The capelets, glovelets and black cat choker feature an imitation gemstone. Examination reveals that the Egyptian Theatre Capelet Set is constructed of woven muslin cotton fabric; the Black Bat Theatre capelet and choker are constructed of woven synthetic fiber fabric, and the glovelets of knit synthetic fiber fabric.

The individual pieces of the capelet sets, the capelet, gloves and the choker 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 capelet imparts the essential character.

Chapter 95 Note 1 (e) excludes “Sports clothing or fancy dress, of textiles, of chapter 61 or 62.” The capelet sets constitute a costume (fancy dress), and are classifiable in Chapter 62. Therefore, the costumes are precluded from classification in Chapter 95.

The applicable subheading for the Egyptian Theatre Capelet Set will be 6214.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Shawls, scarves, mufflers, mantillas, veils and the like: Of other textile materials, Of cotton.” The rate of duty will be 11.3% ad valorem.

The applicable subheading for the Black Bat Theatre Capelet Set will be 6214.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Shawls, scarves, mufflers, veils and the like: of synthetic fibers.” The rate of duty will be 5.3% ad valorem

China is a member of the World Trade Organization (WTO), and the Egyptian Theatre Capelet Set and a Black Bat Theatre Capelet Set are not subject to quota or the requirements of a visa.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

This ruling pertains only to the two items named above and should not be construed as a classification of any other “capelet sets.”

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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