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NY J84000





May 15, 2003

CLA-2-61:RR:NC:3:353 J84000

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020; 6104.63.2028; 6505.90.6090; 6117.80.8500

Ms. Evelyn P. Milling
Kmart Corporation
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of costumes from Taiwan.

Dear Ms. Milling:

In your letter dated April 30, 2003, you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted two samples. Style 661415-117 Pink Genie is a child’s costume. The costume includes a warp knit top and pants of 100% polyester. The top features an over-locked stitched V-neck, short sleeves with raw edges, a thin elasticized raw edged bottom and gold rick-rack near the neck, sleeves and bottom. The top does not reach the waist. The pants feature an elasticized waist with over-lock stitching, thin elastic at the ankles with an over-locked stitched bottom. Also included is a knit polyester round hat with a middle opening, rick rack trimming and a veil. The hat is secured on the wearer’s head by a thin elastic strap.

Style 661415-117 Purple Genie is a child’s costume. The costume includes a warp knit top and pants of 100% polyester. The top features an over-locked stitched V-neck, sheer long sleeves with thin elasticized over-lock stitched edges, a thin elasticized over-lock stitched bottom. The top does not reach the waist. The pants feature an elasticized waist with over-lock stitching, thin elastic at the ankles with an over-locked stitched bottom. Also included is a knit gold lame band for the head with an elasticized back and piece of raw edged veiling.

Styles 661415-117 Pink and Purple Genie consist 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 Pink and Purple top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: tops, women’s or girls’. The duty rate will be 28.4 percent ad valorem.

The applicable subheading for the Pink and Purple pants will be 6104.63.2028, 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: girls’: other. The duty rate will be 28.4 percent ad valorem.

The applicable subheading for the Pink Genie 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 Purple Genie headband will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories knitted or crocheted: knitted or crocheted parts of garments or clothing accessories: other accessories: other: headbands, ponytail holders and similar articles. The duty rate will be 14.7 percent ad valorem.

The top falls within textile category designation 639. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

The pants fall within textile category designation 237. Based upon international textile trade agreements products of Taiwan 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 Taiwan are subject to quota and the requirement of visa.

The headband is not subject to quota or 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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