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NY K81735

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February 11, 2004
CLA-2-62;95:RR:NC:3:353 K81735

CATEGORY: CLASSIFICATION

TARIFF NO.: 6206.40.3050; 6204.63.3540; 6211.43.0076: 6217.10.9530; 6214.30.0000; 9505.90.6000.

Ms. Claire Stratford
Lucky Locket Limited
Units 2A & 2B
Heckington Business Park
Station Road
Heckington, Lincolnshire
NG34 9NF England

RE: The tariff classification of a costume from Indonesia.

Dear Ms. Stratford:

In your letter dated January 6, 2004, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style BY/1082/04/01 is a well-made children’s “Pirate Set” costume. The costume features a uni-sex woven pullover shirt and longer length short. The woven 100% polyester pullover features a V placket neckline, sleeves with finished saw tooth edges and a hemmed bottom. The woven 100% polyester short features an enclosed elasticized waistband and a finished saw tooth bottom. Also included is a lined woven 100% polyester vest with four buttons on each side of the full frontal opening, a 100% polyester woven sash that measures approximately 68 inches long by 6 inches wide with finishes edges, a 100% woven polyester triangular bandana/scarf and a textile eye patch.

The “Pirate Set” Costume consists of three garments, a shirt, shorts and vest. 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 shirt will be 6206.40.3050 Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of man-made fibers: other: other, other: girls’: other. The duty rate will be 26.9 percent ad valorem.

The applicable subheading for the short will be 6204.63.3540, 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, bib and brace overalls, breeches and shorts (other than swimwear) ; trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: other: other, shorts: other. The duty rate will be 28.6 percent ad valorem.

The applicable subheading for the vest will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers, vests: other. The duty rate will be 16 percent ad valorem.

The applicable subheading for the sash will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories, parts of garments or of clothing accessories, other than those of heading 6212: accessories: other: other, of man-made fibers. The duty rate will be 14.6 ad valorem.

The applicable subheading for the scarf/bandana 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 eye patch will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The duty rate will be Free.

The shirt falls within category designation 641. The short falls within category designation 648. The vest and sash fall within category designation 659.

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.: 6204.63.35 - Women's or girls' trousers, breeches and shorts, not knitted or crocheted, of synthetic fibers, nesoi
• Tariff No.: 6206.40.30 - Women's or girls' blouses and shirts, not knitted or crocheted, of manmade fibers, nesoi
• Tariff No.: 6211.43.00 - Women's or girls' track suits or other garments nesoi, not knitted or crocheted, of man-made fibers
• Tariff No.: 6214.30.00 - Shawls, scarves, mufflers, mantillas, veils and the like, not knitted or crocheted, of synthetic fibers
• Tariff No.: 6217.10.95 - Made up clothing accessories (excl of heading 6212 or headbands, ponytail holders & like), containing < 70% wgt of silk, not knit/crochet
• Tariff No.: 9505.90.60 - Festive, carnival or other entertainment articles nesoi and parts & accessories thereof nesoi