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NY K82783




February 18, 2004
CLA-2-61:RR:NC:3:353 K82783

CATEGORY: CLASSIFICATION

TARIFF NO: 6114.30.1020, 6104.53.2010, 6114.30.3070, 6115.93.9020, 6113.00.9086, 6104.43.2010, 6217.10.8500, 6211.43.0091, 6204.53.3010

Ms. Lyn Antunes
Norman Krieger, Inc.
5761 W. Imperial Hwy.
Los Angeles, CA 90045

RE: The tariff classification of costumes from China and Hong Kong.

Dear Ms. Antunes:

In your letter dated January 16, 2004, on behalf of Lovin’ Enterprises Inc., you requested a classification ruling. The samples will be returned to you as requested.

Five women’s adult costumes were submitted with your request. Style 3286, Little Bo Peep consists of a knit top, skirt, and thong composed of 85% nylon, 15% spandex fabric and nylon stockings. The top does not extend to the waist and has short sleeves. The skirt has attached garters, lace at the bottom and an elasticized waistband.

Style 3189; Oil Change Girl consists of a short one-piece garment composed of knit 85% nylon, 15% spandex fabric. The garment has a full front zipper closure, collar and a “kwik lube” logo.

Style 3184; FBI Girl consists of a short one-piece garment, cap and plastic toy gun. The garment is composed of knit man-made fiber fabric with a plastic visible coating. The baseball-style cap is composed of woven 100% polyester fabric.

Style 3282; Waitress costume consists of dress, thong, apron and headpiece. The short halter style dress and thong are composed of knit man-made fiber fabric. The dress has a collar and a ribbon tie closure at the back. The apron and headpiece are composed of woven man-made fiber fabric. The apron and headpiece have eyelet trim around the edge and self-tie closures.

Style 2215; Schoolgirl Costume consists of a short skirt and a top that does not extend to the waist. The top and skirt are made of woven 48% cotton, 30% polyester, 18% nylon, 4% spandex fabric. The skirt has pleats on each side and an elastic waistband. The top has short sleeves, collar and ties at the front.

The thongs of the costumes are made to be seen and therefore do not fit within the purview of underwear of heading 6212.

Three costumes consist of two or more garments, the Little Bo Peep, a top, skirt, and thong, Waitress Costume, dress, apron and thong, SchoolGirl, a top 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.

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.” Regarding the FBI Costume Set, the short one-piece garment imparts the essential character of the set.

The applicable subheading for style 3286 the Little Bo Peep top will be 6114.30.1020 Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’.” The duty rate will be 28.2 % ad valorem. The textile category designation is 639.

The applicable subheading for style 3286 the Little Bo Peep skirt will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’skirtsknitted or crochetedSkirts and divided skirts: Of synthetic fibers: Other, Women’s’." The duty rate will be 16 ad valorem. The textile category is 642.

The applicable subheading for style 3286 the Little Bo Peep and 3282 Waitress thongs and 3189 the Oil Change Costume 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 designation is 659.

The applicable subheading for style 3286 the Little Bo Peep stockings will be 6115.93.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Panty hose, tights, stockings, socks and other hosieryknitted or crocheted: Other: Of synthetic fibers: Other: Other, Other. " The rate of duty will be 14.6% ad valorem.

The applicable subheading for style 3184 the FBI Costume Set will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, made up of knitted or crocheted fabrics of heading 5907, Other, Other: Other: Women’s or girls’.” The duty rate will be 7.1% ad valorem. The textile category designation is 659.

Even though the hat for style 3184 hat is included as a constituent part of the set for classification purposes, it still falls within textile category 659, and products originating in China are subject to visa and quota requirements which must still be met.

The applicable subheading for style 3282 the Waitress dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’dressesknitted or crochetedDresses: Of synthetic fibers: Other, Women’s’." The duty rate will be 16% ad valorem. The textile duty category is 636.

The applicable subheading for styles 3282 the Waitress apron and 2215 Schoolgirl top will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for “Tracksuits and swimwear; Other garments: Of man-made fibers, Other.” The duty rate will be 16% ad valorem. The textile category is 659.

The applicable subheading for style 3282 the Waitress headpiece will be 6217.10.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessoriesAccessories: Other: Headbands, ponytail holders and similar articles.” The duty rate will 14.6% ad Valorem.

The applicable subheading for the Schoolgirl skirt will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’sSkirts and divided skirts: Of synthetic fibers: Other: Other, Women’s.” The duty rate will be 16% ad valorem. The textile category is 642.

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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