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NY J88576





September 30, 2003

CLA-2-61:RR:NC:3:353 J88576

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020; 6204.53.3020; 6214.30.0000; 6505.90.6090; 6117.80.8500; 6116.93.8800; 4202.22.8050

Mr. Richard Wadiri
Naito Design International Co. Ltd.
900 Livingston Avenue
North Brunswick, NJ 08902

RE: The tariff classification of a costume from China.

Dear Mr. Wadiri:

In your undated letter received in this office on September 3, 2003, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, is a girl’s “Pretend Dress up F” costume. You state the costume features a girl’s woven top and skirt. Examination by this office reveals the top is made from a knit fabric. The knit sequin polyester top features a thin elasticized top and bottom with over-lock stitching the top edge has a thin ribbon that ties around the neck, the bottom edge has thin ribbon that ties in the front and hook and loop tab closures on the full back opening. The top does not reach the waist. The woven polyester skirt features an elasticized waist with over-lock stitching, two hook and loop tab closures on the full back opening and a knit sequin ruffle with over-lock stitching on the bottom. Also included is a woven polyester scarf that measures approximately 60 inches long by 24 inches wide with raw edges. A knit sequinned cap, a knit sequinned headband, knit polyester lace-type gloves with boa trim and a clutch type handbag of polyester fabric that is decorated with small metallic sequins.

The “Pretend Dress up F” Costume consists of two garments, a top and skirt. 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 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 skirt will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers. dresses, skirts, . . . ; skirts and divided skirts: of synthetic fibers: other: other, girls’. The duty rate will be 16.1 percent ad valorem.

The applicable subheading for the scarf will be 6214.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for shawls, scarves, mufflers, mantillas, veils and the like: of synthetic fibers. The duty rate will be 5.3 percent ad valorem.

The applicable subheading for the cap 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. The duty rate will be 22 cents per kg. plus 7.7 percent ad valorem.

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 crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: other: headbands, ponytail holders and similar articles. The duty rate will be 14.7 ad valorem.

The applicable subheading for the gloves will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The duty rate will be 18.7 ad valorem.

The applicable subheading for the handbag will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases,. . : handbags, whether or not with shoulder strap, including those without a handle: with outer sheeting of plastic or textile materials: other: other, of man-made fibers. The duty rate will be 17.8 ad valorem.

The top falls within category designation 639. The skirt falls within category designation 642. The hat falls within category designation 659.

China is a member of the World Trade Organization (WTO), and the scarf, gloves and handbag are not subject to quota or the requirements of a visa.

The headband is not subject to quota and 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, 196 F. Supp. 2d 1320 (2002). The case has been appealed and the United States Court of Appeals for the Federal Circuit has issued a decision, App.No. 02-1373, on August 1, 2003, which will not be implemented until the end of the appeal period. See 19 CFR 176.31(b). 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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