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NY K84618




April 14, 2004
CLA-2-61:RR:NC:3:353 K84618

CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.202010, 6104.63.2010, 9505.10.2500, 6116.93.8800, 9505.90.6000, 6104.43.2010, 6211.33.0017

Mr. Ken August
Fun World
80 Voice Rd.
Carle Place, NY 11514

RE: The tariff classification of costumes from Taiwan.

Dear Mr. August:

In your letter dated March 29, 2004 you requested a classification ruling.

Three samples of costumes were submitted with your request. Style 7500 is a unisex Santa Claus Costume consisting of a blouse, pants, hat, belt, gloves and boot covers. The blouse, pants, hat and gloves are made of knit 100% polyester fabric. The well-made blouse is trimmed with faux fur and has a small opening at the back and the well-made pants have an elasticized waistband. The boot tops are constructed of cellular plastic material that is reinforced by a man made fiber fabric and features a white man-made fiber fabric faux fur trim around the top. The belt is constructed of cellular plastic material that is reinforced by a man made fiber fabric, and features a metal buckle. You state that you will be importing Plus size, style 7510, and that it will be identical to style 7500.

The Santa Claus Costume consists of two garments, a blouse and pants. Section XI Note 13 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.

Style 5054 Adult Southern Bell Costume Set consists of a dress, belt or headband and large brim hat. The well-made dress is made of knit polyester fabric with three layers of tulle, puff sleeves and an elasticized neckline. You state that you will be importing style 5054H, Identical to style 5054, the difference is that it will be imported on a hanger.

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.

You state that Style 5892 is a child’s jumpsuit made of woven 100% polyester fabric. The well-made jumpsuit has long sleeves, pointed collar, pockets and a full front hook and loop closure with a flap that closes left over right. You also state that Style 5892H is identical to style 5892, however it will be imported on a hanger.

The applicable subheading for the Santa Claus blouse, styles 7500 and 7510 will be 6106.20.2010, 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, Women’s.” The rate of duty will be 32% ad valorem. The textile category designation is 639.

The applicable subheading for the Santa Claus pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’trousersknitted or crocheted: TrousersOf synthetic fibers: Other: Other, Trousers and breeches: Other." The general duty rate will be 28.2% ad valorem. The textile category designation is 648.

The applicable subheading for the Santa hat will be 9505.10.2500, 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: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free.

The applicable subheading for the belt and boot tops will be 9505.90.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Festive, carnival or other entertainment articles...Other." The rate of duty will be Free.

The applicable subheading for the gloves 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% ad valorem. There are no quota restrictions or visa requirements on the gloves at this time.

The applicable subheading for the Southern Bell Costume Set, styles 5054 and 5054H will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Woman’s or girls’ dresses, . . . knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s.” The duty rate will be 16% percent ad valorem. The textile category designation is 636.

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

The applicable subheading for the Child’ Maniac Mechanic Costume will be 6211.33.0017, Harmonized Tariff Schedule of the United States (HTS), which provides for "Track suits,other garments: Other garments, men’s or boys’: Of man-made fibers, Other: Boys’: Other." The duty rate will be 16% ad valorem. The textile category designation is 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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