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NY K82689




February 27, 2004
CLA-2-61;90:RR:NC:3:353 K82689

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3055; 6104.63.2028; 6116.93.8800: 6113.00.9030; 6117.80.9540; 9004.10.0000; 6108.92.0040; 6114.30.3054

Mr. Garth Pauley
Jo-Ann Stores, Inc.
5555 Darrow Road
Hudson, OH 44236

RE: The tariff classification of costumes from Taiwan.

Dear Mr. Pauley:

In your letter dated January 26, 2004, you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted three samples. Style S-0709-00 is a well-made children’s “Mouse” costume. The costume features a uni-sex toddler sized knit cardigan and pant. The knit 100% polyester cardigan features a stuffed mouse head hood, full frontal opening with a hook and loop closure, hemmed long sleeves with sewn on stripes, a sewn on “S” on the chest and a hemmed bottom. The knit 100% polyester pant features an enclosed elasticized waistband, a stuffed tail sewn on the rear and attached shoe like covers with an elasticized strap to hold them in place. Also included is a pair of knit polyester gloves without fourchettes and internal foam lining on the back of the hand.

Style B-0897-01 is a well-made children’s “Matrix” costume. The costume features a coat and pant. The duster type coat features a foam backed collar, a full frontal opening with one hook and loop right over left closure, long sleeves and a hemmed bottom. The item falls below the calf and is made of a knit polyester fabric coated with a compact plastic. The knit 100% polyester pant features an enclosed elasticized waist and unfinished bottoms. Also included is a knit polyester dickie that looks like a shirt and tie and fastens around the neck with a hook and loop closure and has a ribbon tie that fastens at the wearer’s back and a pair of plastic sunglasses.

Style B-0566-00 is a well-made children’s “Boxer” costume. The costume features an uni-sex knit robe and coverall. The knit 100% polyester velveteen robe features a hood, full frontal opening with a 1 ½ inch terry cloth trimming around the opening and hood, unfinished long sleeves and an unfinished bottom. The knit 100% polyester coverall is a one piece garment that depicts the boxer’s naked chest including padded muscles, the unfinished bottom of the costume falls below the wearer’s knee. The coverall also features self-piping around the neck and armholes and a 13 inch long back opening with a hook and loop closure. Also included is a knit man-made fiber “championship” sash that ties in the back and a pair of knit “boxing-style” padded polyester gloves.

Styles S-0709-00 (Mouse costume), B-0897-01 (Matrix costume) and B-0566-00 (Boxer costume) consist of two garments each. 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 cardigan (Mouse costume) will be 6110.30.3055 Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other: women’s or girls’. The duty rate will be 32 percent ad valorem.

The applicable subheading for the pant (Mouse and Matrix costume) 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, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, other: The duty rate will be 28.2 percent ad valorem.

The applicable subheading for the gloves (Mouse and Boxer costumes) 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 18.6 percent ad valorem.

The applicable subheading for the duster type coat (Matrix costume) will be 6113.00.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other, coats and jackets: other: women’s or girls’. The duty rate will be 7.1 percent ad valorem.

The applicable subheading for the dickie (Matrix costume) and the sash (Boxer costume) will be 6117.80.9540, 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: other, of man-made fibers: other. The duty rate will be 14.6 ad valorem.

The applicable subheading for the sunglasses (Matrix costume) will be 9004.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spectacles, goggles and the like, corrective, protective or other: sunglasses. The duty rate will be 2 percent ad valorem.

The applicable subheading for the robe (Boxer costume) will be 6108.92.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of man-made fibers, other: girls’. The duty rate will be 16 percent ad valorem.

The applicable subheading for the coverall (Boxer 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, women’s or girls’: other. The duty rate will be 14.9 percent ad valorem.

The cardigan (Mouse costume) falls within category designation 639. The pant (Mouse costume) (Matrix costume) falls within category designation 648. The duster type coat (Matrix costume) falls within category designation 635. The dickie (Matrix costume), sash and coverall (Boxer costume) fall within category designation 659. Based upon international trade agreements products of Taiwan are subject to quota and the requirement of 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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