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NY J86600

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July 18, 2003

CLA-2-61:RR:NC:3:353 J86600

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020, 6104.53.2020, 6104.43.2020, 9503.90.0080, 9615.19.6000, 7117.90.7500, 6117.80.9540, 6117.80.8500

Ms. Pat Beals
Teetot and Company, Inc.
752 Arbol Verde Avenue
Carpinteria, CA 93013

RE: The tariff classification of a Costume Trunk from Taiwan.

Dear Ms. Beals:

In your letter dated June 28, 2003 you requested a classification ruling.

The submitted sample, Teetot Dress Up Trunk #32710 consists of a top, skirt, two dresses, toy shoes, tiara, necklace, pair of earrings, five rings, “glovelettes,” headband, and toy ballerina slippers. The well-made pink ballerina top is constructed of knit polyester velvet fabric and features 1¼-inch elasticized sequin straps and turned edges. The skirt is constructed of knit nylon net fabric. The well-made skirt features three layers and a reinforced ribbon waist. The cerise flapper dress is constructed of a sequin-look knit polyester fabric in front and a knit polyester velvet fabric in back. The well-made dress features turned edges, tunnel elastic, and a feather boa hem. The lavender party dress is constructed of a top consisting of a sequin-look knit polyester fabric front and knit polyester velvet fabric back, and a skirt portion of knit polyester velvet fabric with an overlay of knit net fabric. The well-made dress features finished and styled shoulder straps, turned edges, and drop waist. The toy shoes care made of plastic, as is the jewelry. The “glovelettes” are actually arm covers as the item is a tube without fingers, finger holes or any means of attachment to the fingers. They are constructed of knit 100% polyester velvet fabric with a lace edge. The headband is constructed of knit polyester fabric with feathers attached to the front. The tiara is constructed of a plastic band completely covered by fabric, and decorated with feathers and beads. The toy ballerina slippers are constructed of knit polyester fabric with a rubberized sole. The merchandise is in a paperboard trunk, which is considered normal packing.

The Teetot Dress Up Trunk #32710 consists of three garments, a top, skirt and dress. 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 #32710 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 textile category designation is 639.

The applicable subheading for the #32710 skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’dresses, skirtsknitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’.” The duty rate will be 16.1 percent ad valorem. The textile category designation is 642.

The applicable subheading for the #32710 dresses will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ suitsdresses, knitted or crocheted: Dresses: Of synthetic fibers: Other: Girls’.” The duty rate will be 16.1 percent ad valorem. The textile category designation is 636.

The applicable subheading for the #32710 shoes and slippers will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toysOther: Other.” The duty rate will be Free

The applicable subheading for the #32710 tiara will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Combs, hair-slides and the likeOther, Other.” The duty rate will be 11 percent ad valorem.

The applicable subheading for the #32710 necklace, earrings and rings will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The duty rate will be Free.

The applicable subheading for the #32710 “glovelettes” (arm covers) 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, Of man-made fibers: Other.” The duty rate will be 14.7 percent ad valorem. The textile category designation is 659.

The applicable subheading for the #32710 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 percent ad valorem.

The #32710 top falls within textile category designation 639; #32710 skirt within textile category designation 642; #32710 dresses fall within textile category designation 636; #32710 “glovelettes” (arm covers) within textile category designation 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.

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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See also:

• Tariff No.: 6104.43.20 - Women's or girls' dresses, knitted or crocheted, of synthetic fibers, nesoi
• Tariff No.: 6104.53.20 - Women's or girls' skirts and divided skirts, knitted or crocheted, of synthetic fibers, nesoi
• Tariff No.: 6114.30.10 - Tops, knitted or crocheted, of man-made fibers
• Tariff No.: 6117.80.85 - Headbands, ponytail holders & similar articles, of textile materials other than containing 70% or more by weight of silk, knitted/crocheted
• Tariff No.: 6117.80.95 - Made up clothing accessories (excl shawl, scarve, and like, tie, cravat, headband, ponytail holder and like), cont < 70% wt of silk, k/c
• Tariff No.: 7117.90.75 - Imitation jewelry of plastics, nesoi, over 20 cents/dozen pcs or pts
• Tariff No.: 9503.90.00 - Toys and reduced scale models neosi and parts and accessories thereof
• Tariff No.: 9615.19.60 - Hair-slides and the like, not of hard rubber or plastics