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NY K84395




April 21, 2004
CLA-2-61;65;95;:RR:NC:3:353 K83733

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010; 6114.30.1020; 6113.00.9086; 6113.00.9052; 9503.90.0080; 6104.63.2028; 6106.20.2030; 6505.90.6090

Ms. Anne Ornstein
Lillian Vernon Corporation
One Theall Road
Rye, NY 10580-1450

RE: The tariff classification of costumes from China and Taiwan.

Dear Ms. Ornstein:

In your letter dated March 18, 2004, you requested a classification ruling.

You have submitted three samples. Style LV#024438 is a well-made child’s “Red Devil” costume set. The knit 100% polyester velveteen dress features a foam backed stand-up collar trimmed with sequins, a finished neckline, long sleeves with raw saw toothed ends, a sewn on sequinned fabric pitchfork just below the neckline with sequin and ribbon streamers and a raw saw toothed bottom. The costume also includes a plastic headband with stuffed sequinned textile horns.

Regarding Style LV#024438 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.” In this case, the dress imparts the essential character of the set.

Style LV#024367 is a well-made child’s “Disco Diva ” costume. The costume features a knit top, “jacket” and pant. The knit 100% polyester top features self-capping around the armholes that form shoulder straps, the same capping on the square neckline and bottom of the top. The front of the garment is covered with sequins. The “jacket” is a cardigan composed of knit polyester coated with a compact PVC plastic material that doesn’t completely obscure the underlying fabric. The item features a man-made fiber faux fur collar, long sleeves with marabou trim, a full frontal opening and a raw bottom. The pant is composed of knit polyester coated with a compact PVC plastic material that doesn’t completely obscure the underlying fabric. The pull-on pant features a partially elasticized waist at the back, a front sequin yoke and hemmed bottoms. The pant also has a matching belt that is a composite of the pant. Also included is a play microphone with a rigid handle and a soft, polyfilled top with sequins.

Style LV#024362 is a well-made child’s Hello Kitty costume. The costume features a knit pant and top. The pant is made of 100% polyester brushed knit (to look like fur) fabric. The pant features an elasticized waist and over-lock stitched bottoms. The top is made of a 100% polyester warp knit fabric with self-capping around the round neck that forms a self-tie closure in the back, a raw edged partial back opening, the garment extends below the waist with a ruffled hemmed bottom. The garment features printing with the words “hello kitty”, a picture of the cat and stars on the front. The long sleeves are made of 100% polyester brushed knit (to look like fur fabric” and over-lock stitched hemmed bottom. Also included is a 100% polyester brushed knit (to look like fur) hat. The hat features a “hello kitty” face and bow. It is secured on the head by elasticized banding at the opening which is the bottom of the “face”.

Styles LV#024367 and LV#024362 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 style LV#024438 Red Devil Costume will be 6104.43.2010 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: dresses: of synthetic fibers: other, women’s. The duty rate will be 16 percent ad valorem.

The applicable subheading for styleLV#024367 the top of Disco Diva Costume 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 of girls’. The duty rate will be 28.2 percent ad valorem.

The applicable subheading for styleLV#024367 the “jacket” of Disco Diva Costume will be 6113.00.9086 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, other: women’s of girls’. The duty rate will be 7.1 percent ad valorem.

The applicable subheading for styleLV#024367 the pant of Disco Diva Costume will be 6113.00.9052 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, trousers, breeches and shorts: other: women’s of girls’. The duty rate will be 7.1 percent ad valorem.

The applicable subheading for style LV#024367 the microphone of Disco Diva Costume will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduces size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other, other. The duty rate will be Free.

The applicable subheading for style LV#024362 the pant of the Hello Kitty 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, trousers and breeches: girls’: other. The duty rate will be 28.2 percent ad valorem.

The applicable subheading for style LV#024362 the top of the Hello Kitty Costume 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, other. The duty rate will be 32 percent ad valorem.

The applicable subheading for style LV#024362 the hat the Hello Kitty Costume will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for hats and headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed . . .: other: of man-made fibers: knitted or crocheted or made up of knitted or crocheted fabric: not in part of braid, other: other: other. The duty rate will be 20 cents per kilogram plus 7 percent ad valorem.

Style LV#024438 Child Red Devil costume falls within category designation 636. Based upon international trade agreements products of Taiwan are subject to quota and the requirement of visa.

Style LV#024367 Child Disco Diva costume (top) falls within category designation 639. The cardigan “jacket” falls within category designation 659. The pant falls within category designation 648. Based upon international trade agreements products of Taiwan are subject to quota and the requirement of visa.

Style LV#024362 Child Hello Kitty costume (pant) falls within category designation 648. The top falls within category designation 639. The hat falls within category designation 659. Based upon international trade agreements products of China 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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