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NY K87227





July 15, 2004

CLA-2-62:RR:NC:3:353 K87227

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.9089, 6702.10.2000, 6217.10.9550, 6211.49.9090 6204.69.9030, 6211.39.9050, 6203.49.8030, 9505.90.6000, 6104.43.2010, 6108.11.0010

Mr. William Ng
Sunnywood Inc.
181 Pembroke Dr.
Lake Forest, IL 60069

RE: The tariff classification of costumes from China.

Dear Mr. Ng:

In your letter dated June 14, 2004 you requested a classification ruling. The samples will be returned to you as requested.

The submitted samples are adult costumes. Item #1 is a Female Jester Costume consisting of a headpiece, elastic collar, corset-like garment, sleeves, pants, and pair of shoe-like items made of woven metallic fabric. The jester headpiece has bells at the top and an elastic band with hook and loop tape closure. The ruffled collar is approximately 2” wide with a hook and loop tape closure. The corset-like garment features ruffles at the top and bottom with ribbon laces at the front. It is not a support garment. The sleeves have elastic at the wrist and a ruffled cuff and the pants are 30% metallic filament and 70% filament rayon by weight and are of gimped construction. The pants have a 1 ½” tunneled elastic waistband. The shoe–like item is an ankle boot style with a turned up toe.

Item #2 is a Male Jester Costume consisting of a headpiece, collar piece, shirt, pants, and pair of shoe-like items. The jester hood-like headpiece has bells at the top and a hook and loop tape closure and the pointed collar has bells at each point and a metal hook and eye closure. The shirt has puff sleeves at the top, elasticized cuffs with points and bells and a long zipper closure at the back. The pantaloon pants are made of woven 30% metallic filament and 70% filament rayon by weight and are of gimped construction. The pants have bells at the bottom and a tunneled elasticized waistband with a zipper at the front.

Item #3 is a Mrs. Santa Claus Costume consists of a headpiece, dress and ruffled slip. The headpiece is a wreath of holly with string streamers at the back. The dress is knit man-made fiber fabric and is designed with an apron front, laced bodice, long sleeves with and elastic at the wrists, elasticized neckline and a back zipper closure. The man-made fiber petticoat has many ruffles and a tunneled elasticized waistband.

All of the above costumes are well made, styled and have finished edges.

The Male Jester Costume, Female Jester Costume and the Mrs. Santa Claus Costume consist(s) of 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 the Male and Female Jester Costume headpieces will be will be 6505.90.9089, Harmonized Tariff Schedule of the United States (HTS), which provides for "Hats and other headgearOther: Other, Other: Other: Other." The duty rate will be 20.7 cents/kg + 7.5% ad valorem.      

The applicable subheading for the Mrs. Santa Claus Costume headpiece will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of plastics: Assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods. The rate of duty will be 8.4 % ad valorem

The applicable subheading for the Female and Male Jester Costume collars and the sleeves for the Female Jester costume will be 6217.10.9550, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up clothing accessories; parts of garmentsAccessories: Other: Other: Other. " The duty rate will be 14.6% ad valorem.

The applicable subheading for the Female Jester Costume corset-like item will be 6211.49.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for "Track suits, ski-suits and swimwear; other garments: Other garments women’s or girls’: Of other textile materials: Other, Other." The duty rate will be 7.3% ad valorem.

The applicable for the Female Jester Costume pants 6204.69.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’sTrousersOf other textile materials: Other, TrousersSubject to man-made fiber restraints.” The duty rate will be 2.8% ad valorem. The textile category designation is 648.

The applicable subheading for the Male Jester Costume shirt will be 6211.39.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits and swimwear, other garments; other garments, men’s or boys’: Of other textile materials: Other, Shirts excluded from heading 6205.” The rate of duty will be 2.8 percent ad valorem.

      The applicable subheading for the Male Jester Costume pants will be 6203.49.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Men’s or boys’ trousers, bib and brace overalls, breeches and shorts (other than swimwear): Of other textile materials: Other, Subject to man-made fiber restraints. The duty rate will be 2.8 percent ad valorem. The textile category designation is 647.

The applicable subheading for the shoe like items will be 9505.90.6000, 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: Other: Other." The rate of duty will be free.

The applicable subheading for the Mrs. Santa Claus Costume dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’dressesknitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s. The duty rate will be 16% ad valorem. The textile category designation is 636.

The applicable subheading for the Mrs. Santa Claus Costume petticoat will be 6108.11.0010, HTS, which provides for women’s or girls’ slips, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: slips and petticoats: of man-made fibers, women’s. The duty rate will be 14.9% percent ad valorem. The textile category designation is 652.

Reference is made to textile categories 648, 647, 636 and 652. 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 646-733-5053.

Sincerely,

Robert B. Swierupski
Director,

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