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NY K80998




January 20, 2004

CLA-2-61:RR:NC:3:353 K80998

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2030, 6106.20.2030, 6104.63.2028, 6114.30.3070, 6505.90.8090, 6114.30.3054

Ms. Colleen O’Shea-Moran
Jo-Ann Stores Inc.
5555 Darrow Rd.
Hudson, Ohio 44236

RE: The tariff classification of costumes from Taiwan.

Dear Ms. O’Shea-Moran:

In your letter dated December 22, 2003 you requested a tariff classification ruling.

Four samples of children’s costumes were submitted with your request. Item S-0542-01JA Girls Black and Red Dice Dress is made of a bodice of knit 100% polyester fabric and a felt skirt. The neckline and sleeves have finished edges and the waist has sewn on sequins, the hem is a raw edge.

Item S-0793-00 Girls Witch Dress and Hat Set. The bodice of the dress is made of knit velour polyester fabric sewn in ribbon at the front, styled sleeves and peplum and a finished neckline. The attached skirt is woven polyester with a net overlay. The skirt portion has a raw edge hem. The knit velour fabric imparts the essential character of the dress. The hat is made of woven polyester fabric with net trim. The Girl’s Witch Dress and Hat Set is well made.

ItemB-0475-02JA Boys Cavalier Costume and Hat consisting of a shirt, over garment, pants and hat. The shirt is made of warp knit 100% polyester fabric with finished sleeves cuffs and collar with sewn in lace and a hook and loop closure. The bottom of the shirt has a over lock stitch. The over garment is made of knit 100% polyester fabric has a finished collar and epaulettes, trim around the edges and a raw edge at the hem. The pants are made of knit 100% polyester fabric with over lock stitching at the waist and sewn on felt to give the appearance of boots. The felt has raw edges and elastic band across the bottom to hold the “boots” in place. The hat is felt with lace trim. The Boys Cavalier Costume is well made.

Item B-0912-00 Medieval Knight Costume consists of a jumpsuit, cape and headpiece. The well-made jumpsuit is made of knit 100% polyester fabric with sewn in padding to give muscle effect, sewn on boots, cuffs and a hook and loop closure at the back. The flimsy cape is made of knit man-made fiber fabric and is attached to a crisscross suspender-like piece to tie behind the waist and raw edges. The cape attaches to the jumpsuit with a hook and loop closure. The headpiece is made of knit 100% polyester fabric with finished edges around the face and raw edges along the bottom of the collar.

GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” Item S-0793-00 Girl’s Witch Dress and Hat Set, the dress imparts the essential character of the set.

Item B-0475-02JA Boy’s Cavalier Costume and Hat consists of three garments, a shirt, over garment 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 Item B-0912-00 Medieval Knight Costume, the headpiece, cape and the jumpsuit, 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 jumpsuit imparts the essential character.

The applicable subheading for Item S-0793-00, Girl’s Witch Dress and Hat Costume Set will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’dressesknitted or crochetedDresses: Of synthetic fibers: Other, Girls’." The duty rate will be 16% ad valorem. The textile duty category designation is 636.

The applicable subheading for the shirt, Item B-0475-02JA, will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other, Girls’: Other.” The duty rate will be 32% ad valorem. The textile category designation is 639.

The applicable subheading for the pants, Item B-0475-02JA will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’trousersTrousersOf synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other.” The duty rate will be 28.2% ad valorem. The textile category is 648.

The applicable subheading for the over garment, Item B-0475-02JA, 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 14.9% ad valorem. The textile category designation is 659.

The applicable subheading for the hat, Item B-0475-02JA will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgearOf man-made fibers: Other: Not in part of braid, Other: Other.” The duty rate will be 18.7 cents/kg + 6.8% ad valorem. The textile category designation is 659.

The applicable subheading for Item B-0912-00, Medieval Knight Costume will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuitsWomen’s or girls’: Other.” The duty rate will be 14.9% ad valorem. The textile category designation is 659.

Your inquiry does not provide enough information for us to give a classification ruling on Item S-0542-01JA, Girls’ Black and Red Dice Costume. Your request for a classification ruling should include the weight and value of the polyester and felt portions. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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