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NY J84021




June 3, 2003

CLA-2-61:RR:NC:3:353 J84021

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3050, 6110.30.3055, 6110.30.3030, 6110.30.3035, 6103.43.1520, 6104.63.2011, 6117.80.8500, 6117.80.9540

Ms. Evelyn P. Milling
Kmart Corp.
Resource Center
3100 West Big Beaver Rd.
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. The samples will be returned to you as requested.

Two samples of adult “Hippie” Costumes, style 672796-117 were submitted with your request The costumes are made of a knit polyester velour fabric and will be imported in men’s and women’s sizes. The Hippie Costumes consists of a pullover, pants, vest, headband and necklace. The well-made pullover has long sleeves a deep V neckline with a collar and it is finished at the neck and sleeves. The pants have turned down fabric elasticized waist band and a bell bottoms. The sleeveless vest has a full front opening and a fringe-like bottom. The headband is a strip of fabric that holds the hair back and the textile necklace has the peace sign.

The Hippie Costumes consists of two garments, a pullover 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 men’s pullover will be 6110.30.3050, Harmonized Tariff Schedule of the United States, (HTS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man made fibers: Other: Other: Other, Other: Other: Men's or boys'.” The rate of duty will be 32.2 % ad valorem. The textile category is 638.

The applicable subheading for the women’s pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters, pulloversand similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Women's or girls'.” The duty rate will be 32.2% ad valorem. The textile category designation is 639.

The applicable subheading for men’s vest will be 6110.30.3030, Harmonized Tariff Schedule of the United States, (HTS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Vests, other than sweater vests: Men’s or boys’.” The rate of duty will be 32.2% ad valorem. The textile category is 659.

The applicable subheading for the women’s vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters(vests), and similar articles, knitted: Of man made fibers: OtherOther: Vests, other than sweater vests: Women’s.” The duty rate will be 32.4% ad valorem. The textile category designation is 659.

The applicable subheading for the men’s pants will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTS), which provides for “Men’s or boys’...Trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: TrousersOf synthetic fibers: Trousers and breechesOther, Trousers and breeches: Men’s.” The rate of duty is 28.4% ad valorem. The textile category is 647.

The applicable subheading for the women’s 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 headband will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crochetedOther accessories: Other: Headbands, ponytail holders and similar articles.” The duty rate will be 14.7% ad valorem.

The applicable subheading for the textile necklace will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crochetedOther accessories: Other: Other: Other, Of man-made fibers: Other.” The duty rate will be 14.7% ad valorem. The textile category is 659.

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

The style 672796-117,women’s vest 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).

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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