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NY K82153





January 7, 2004
CLA-2-61:RR:NC:3:353 K82153

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.2060, 6104.53.2010, 6117.80.9540, 6217.10.9530, 9615.19.6000

Ms. Anna Maria Rogalski
Disguise Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of a costume from China.

Dear Ms. Rogalski:

In your letter dated December 22, 2003 you requested a classification ruling. As requested, the sample will be returned to you.

The submitted sample is an adult Style 1185 Ballerina Costume that is imported packaged ready for sale at retail. It is made up of two garments tacked together at the waist; the two parts, a bodysuit and skirt, are easily separable, thus the style is classified as containing two garments. In addition to the garments, the costume contains arm puffs, a choker and tiara. The well-made bodysuit is constructed of knit polyester fabric and features a decorative, padded breast area, heavy elastic for crisscrossing the torso, self-fabric back ties, and overlock stitched leg openings with thin elastic. The well-made skirt is constructed of knit nylon mesh fabric and features three layers of fabric and a reinforced waist. The arm puffs are constructed of knit nylon mesh fabric and act as short sleeves for the costume. The choker is constructed of woven man-made fiber fabric. The tiara has an inner core of plastic that is covered with fabric.

The Style 1185 Ballerina Costume consists of two garments, a bodysuit 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 Style 1185 Ballerina Bodysuit will be 6114.30.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted crocheted: Of man-made fibers: Bodysuits and bodyshirts, Other: Other." The duty rate will be 32% ad valorem. The textile category designation is 659.

The applicable subheading for the Style 1185 Ballerina 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, Other, Women’s.” The duty rate will be 16% ad valorem. The textile category designation is 642.

The applicable subheading for the Style 1185 Ballerina Arm Puffs 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 14.6% ad valorem. The textile category designation is 659.

The applicable subheading for the Style 1185 Ballerina Choker will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessoriesAccessories: Other: Other, Of man-made fibers: Other.” The duty rate will be 14.6% ad valorem. The textile category designation is 659.

The applicable subheading for the Style 1185 Ballerina Tiara will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Combs, hair-slides and the like; hairpins, curling pinsCombs, hair-slides and the like: Other: Other.” The duty rate will be 11% ad valorem.

Based upon international textile trade agreements products of China 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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