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NY L81180




January 10, 2005

CLA-2-61:RR:NC:3:353 L81180

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3054; 9505.90.6000; 6110.30.3055; 6114.30.1020; 6104.63.2028; 6117.80.9540

Ms. Emily Huang
Handerson Handicraft Mfg. Co.
11F/6, No.2, Jian-Ba Road, Chung-Ho
Taipei, Taiwan

RE: The tariff classification of costumes from China.

Dear Ms. Huang:

In your letter dated November 22, 2004, on behalf of K-mart Co., you requested a classification ruling.

You have submitted five samples. Style B-0428-00 is a flimsy child’s “Yellow & Black Ninja ” costume. Style B-1167-00 “Deluxe Ninja” is a flimsy child’s costume. Both items have unfinished edges that are raw or over-lock stitched.

Style B-0959-01 is a well-made child’s “Red Racing Driver” costume. The costume set features a knit polyester coverall with a finished neckline, a stitched back opening with a hook and loop strip closure, sew in racing stripes on the arms and legs and raw edges on the arms and legs. The set also contains a man-made fabric racing helmet and checkered flag.

Style B-1162-00 is a child’s “Black Cool Ninja ” costume set. The costume features a karate top and pant. The well-made knit 100% polyester top features self-capping around the neck and full frontal opening, foam backed epaulets, a printed dragon the left chest and raw edged sleeve and garment bottom. The flimsy pant has a thin elasticized waist and raw edges. Also included is a knit polyester hood, belt, headband and armbands. The essential character is imparted by the well-made top.

Regarding Styles B-0959-01 and B-1162-00 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 coverall imparts the essential character of the set.

Style B-1163-00 is a well-made child’s “Muscled Ninja” costume. The costume set features a polyester knit pant and top. The pant features an elasticized waist and has padding to look like muscles and raw edged bottoms. The top is made of polyester knit fabric with an attached hood, a tie closure in the back, a over-lock stitched edge partial back opening, the garment is padded on the arms and chest to resemble “muscles”. The longs sleeves and bottom have raw edges. Also included is a polyester knit sash

Style B-1163-00 consists of two 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 style B-0959-01 “Red Racing Driver” Costume 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, women’s or girls’: other. The duty rate will be 14.9 percent ad valorem.

The applicable subheading for styles B-0428-00”Yellow and Black Ninja” Costume and B-1167-00 “Deluxe Ninja “ Costume 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 duty rate will be Free.

The applicable subheading for style B-1162-00 Black Cool Ninja Costume will be 6110.30.3055 Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other: women’s or girls’. The duty rate will be 32 percent ad valorem.

The applicable subheading for style B-1163-00 (top) “Muscled Ninja” 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 or girls’. The duty rate will be 28.2 percent ad valorem.

The applicable subheading for style B-1163-00 (pant) “Muscled Ninja” 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 B-1163-00 (sash) “Muscled Ninja” Costume 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 percent ad valorem.

Style B-0959-01 Red Racing Driver (coverall) falls within textile category designation 659. Style B-1162-00 Black Cool Ninja (top) falls within textile category designation 639. Style B-1163-00 Muscled Ninja (top) falls within textile category designation 639. Style B-1163-00 Muscled Ninja (pant) falls within textile category designation 648. Style B-1163-00 Muscled Ninja (sash) falls within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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