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NY K85121




April 26, 2004
CLA-2-62:RR:NC:3:353 K85121

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.43.4040, 6104.63.2028, 6106.20.2030, 6117.80.9540, 6117.10.2030, 6307.90.9889, 6505.90.6090, 6114.30.3070, 6114.30.3054

Ms. Anne Ornstein
Lillian Vernon Corp.
One Theall Rd.
Rye, New York 10580-1450

RE: The tariff classification of costumes from Taiwan.

Dear Ms. Ornsten:

In your letter dated April 13, 2004 you requested a classification ruling.

Five samples of well-made children’s unisex costumes were submitted with your request. Style LV#024425, Helen of Troy Costume Set consists of a long dress made of woven 100% polyester fabric, a synthetic wig, polyester cuffs, polyester stretch headband and four pieces of toy jewelry made of plastic. The Helen of Troy Costume Set will be imported in sized 4-6-8-10 -12 and 14.

Style LV#024422, 50’s Diner Waitress Costume Set consists of a dress made of woven 100% polyester satin fabric, synthetic wig, hairnet, plastic eyeglasses, and a nylon mesh scarf and handkerchief. The short dress is well made with finished collar, cuffs and piping around the apron. The skirt portion of the dress has three layers. The 50’s Diner Waitress costume Set will be imported in sizes 4-6-8-10-12 and 14.

Style LV#024396, Pirate Costume consists of knit 100% polyester pants with PVC boots covers attached, a knit blouse made of 100% polyester fabric with knit sleeves, a woven fabric back and front overlay, knit polyester sash and scarf, polyester eye patch and a knit PVC coated hat and belt. The Pirate Costume will be imported in sizes 4-6-8-10-12 and 14.

Style LV#025249, Dinosaur Costume consists of a one-piece garment made of knit 100% polyester fabric. The garment is held on by-straps and has openings for the legs. The Dinosaur costume will be imported in sizes 2-4 and 4-6.

Style LV#025249 Plush Bat Costume consists of a knit 100% polyester jumpsuit and claw shoe covers. The Plush Bat Costume will be imported in sizes 2-4 and 4-6.

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, for the Helen of Troy Costume and 50’s Diner Waitress Costume the dress imparts the essential character of the sets.

The Pirate Costume consist(s) two or more garments. 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 styles LV#024425 and LV#024422 will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses Dresses: Of synthetic fibers: Other: Other, Other: Girls’. The duty rate will be 16% ad valorem. The textile category designation is 636.

The applicable subheading for style LV#024396 Pirate Costume pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ trousersknitted or crocheted: Trousers, Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other.” The duty rate will be 28.2% ad valorem. The textile category designation is 648.

The applicable subheading for style LV#024396 Pirate Costume blouse will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’ blousesOf man-made fibers: Other, Girls’: Other." The duty rate will be 32% ad valorem. The textile category is 639.

The applicable subheading for the style LV#024396 Pirate Costume sash and belt 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 textile category designation is 659.

The applicable subheading for the style LV#024396 Pirate Costume scarf will be 6117.10.2030, 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: Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers, Other.” The duty rate will be 11.3 percent ad valorem. The textile category designation is 659.

The applicable subheading for the style #LV02496 Pirate Costume eye patch will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up articles . . . Other." The rate of duty will be 7% ad valorem.

The applicable subheading for the style #LV024396 Pirate costume hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crochetedhair-nets of any materialOther: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” The duty rate will be 20 cents/kg + 7% ad valorem. The textile category designation is 659.

The applicable subheading for the Dinosaur Costume, style LV#025238 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 category designation is 659.

The applicable subheading for Plush Bat Costume, style LV#025249 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, coveralls, jumpsuits and similar apparel: women’s or girls’: other. The duty rate will be 14.9% ad valorem. The textile category designation is 659.

Based upon international textile trade agreements products of Taiwan 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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