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NY J88580




September 30, 2003

CLA-2-62:RR:NC:3:353 J88580

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.50.5055; 6104.63.2028; 6117.10.2030

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 D” costume. You state the costume features a girl’s woven vest and pants. Examination by this office reveals the pant is made from a knit fabric. The woven polyester flocked vest features a raw edges, a full frontal opening with six glued on “rhinestones” and a thin ribbon tie closure. The knit polyester pant features a thin partially elasticized waist with over-lock stitching, side slits with five hook and loop tab closures on each side and over-lock stitching on the bottom. Also included is a knit polyester sequin scarf that measures approximately 44 inches long by 14 inches wide (at its widest point with over-lock stitched edges.

The “Pretend Dress up D” Costume consists of two garments, a vest 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 vest will be 6210.50.5055 Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other woman’s or girls’ garments: of man-made fibers: other, other. The duty rate will be 7.2 percent ad valorem.

The applicable subheading for the pant will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers . . . , knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, trousers and breeches: girls’: other: other. The duty rate will be 28.4 percent ad valorem.

The applicable subheading for the scarf will be 6117.10.2030, 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: shawls, scarves, mufflers, mantillas, veils and the like: of man-made fibers, other. The duty rate will be 11.4 percent ad valorem.

The vest and scarf fall within category designation 659. The pant falls within category designation 648.

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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