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NY K89616





October 7, 2004

CLA-2-61:RR:NC:3:353 K89616

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.2060, 6104.53.2020, 6114.30.1020

Ms. Joanne Balice
CBI Distributing Corp.
Claire’s Accessories
2400 W. Central Rd.
Hoffman Estates, IL 60195

RE: The tariff classification of a child’s ballerina costume from China.

Dear Ms. Balice:

In your letter dated September 20, 2004 you requested a classification ruling.

The submitted sample is a child’s ballerina costume consisting of a leotard, tutu/skirt and wraparound top. The garments are composed of knit polyester fabric. The short leotard is one piece with thin straps and elastic at the leg openings. The three layer net tutu/skirt has a satin waistband with elastic at the back and lace at the bottom. The wraparound top has sleeves that extend to the elbow with a ruffle.

The ballerina costume consists 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 leotard will be 6114.30.2060, Harmonized tariff Schedule of the United States (HTS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Bodysuits and bodyshirts, Other: Other." The duty rate will be 32.2% ad valorem. The textile category designation is 659.

The applicable subheading for the tutu/skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’sknitted or crochetedSkirts and divided skirts: Of synthetic fibers, Girls’. The duty rate will be 16.2% ad valorem. The textile category designation is 642.

The applicable subheading for the 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 28.6% ad valorem. The textile category is 639.

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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