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NY J84018




May 29, 2003

CLA-2-61:RR:NC:3:353 J84018

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070, 6106.20.2030, 6104.63.2011, 6505.90.6090

Ms. Evelyn P. Milling
Kmart Corp.
Resource Center
3100 West Beaver Rd.
Troy, MI 48084

RE: The tariff classification of costumes from Taiwan.

Dear Ms. Milling:

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

Four samples of knit 100% polyester fabric costumes were submitted with your request. You state that the one size fit most are men’s costumes, however examination reveals that they are unisex costumes. Style 349237-115 are a Monk, Convict, Ninja and Grim Reaper Costumes.

The Monk Costume Set consists of a well-made long robe with long sleeves and a back closure with self-ties. The neck and sleeves are finished at the hems and the bottom the bottom of the robe has overlock stitching. Included in the set is a hood, belt and cross necklace.

The Convict Costume consists of a blouse, pants and hat. The blouse/shirt has long sleeves and a back closure with a self-tie. The garment has a finished neckline and overlock stitching at the wrists and bottom. The pants are well-made and have a overturned fabric elasticized waistband and overlock stitching at the ankles. The hat has a flat crown and overlock stitching.

The Ninja Costume consists of a blouse/shirt, pants, hood and belt. The blouse has longs sleeves, ovelock hem at the wrists and a self-fabric tie closure a the back. The pants have an over turned fabric elasticized waistband and overlock stitching a the ankles. The hood cover the head and part of the face and the belt ties at the waist.

The Grim Reaper Costume Set consists of a long robe and a belt. The robe has a tattered hem at the bottom and wrists with an attached hood and mask.

The Convict and Ninja Costumes consists of two garments, a blouse 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 individual pieces of the Monk Costume, the hood, belt, necklace and the robe, Grim Reaper Costume, belt and robe 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 Monk and Grim Reaper Costumes will be 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 for the Convict and Ninja Costume blouses will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ blousesOf man-made fibers: Other, Girls’ Other.” The duty rate will be 32.3% ad valorem. The textile category is 639.

The applicable subheading for the Convict and Ninja Costume pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls'dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shortsknitted 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% ad valorem. The textile category designation is 648.

The applicable subheading for the Ninja Costume hood and Convict Costume 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 fabricwhether 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 22.9 cents/kg plus 7.7% ad valorem. The textile category designation is 659.

The applicable subheading for the Ninja Costume belt will be 6117.80.9540, 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 of clothing accessories: other accessories: other: other, of man-made fibers: other. The duty rate will be 14.8 percent 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.

The blouses/shirts and the hat and hood for the Convict and Ninja Costumes along with the belt of the Ninja Costume are 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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