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NY J83913




May 20, 2003

CLA-2-61:RR:NC:3:353 J83913

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070, 6104.63.2028, 6117.10.2030

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

RE: The tariff classification of an adult 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-005-AM-5, Adult Harem Girl Costume consists of a midriff top, pants and veil made of knit polyester fabric. The midriff top has elastic all at the front and knit streamers on each armhole. The pants have built in shorts, elastic at the ankles and an elasticized waistband with streamers. The veil is designed with an elastic textile covered band and a veil at the back.

The Adult Harem Girl Costume, Item HWG-005-AM-5 consists of two garments, a top and pants. 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 midriff top 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 designation is 659.

The applicable subheading for the pants will be 6104.63.2028, Harmonized tariff Schedule of the United States (HTS), which provides for “Women’s or girls’trousersTrousersOf synthetic fibers: Other: Other, Trousers and breeches: Other.” The duty rate will be 28.4% ad valorem. The textile category designation is 648.

The applicable subheading for the veil will be 6117.10.2030, Harmonized tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crochetedShawls, scarvesveilsOf man-made fibers, Other.” The duty rate will be 11.4% ad valorem. The textile category designation is 659.

China is a member of the World Trade Organization (WTO), and the veil is not subject to quota or the requirements of a visa. However, based upon international textile trade agreements the top and pants 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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