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NY L81429





January 10, 2005

CLA-2-61:RR:NC:3:353 L81429

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3055; 6104.53.2020; 6104.53.2010; 9515.11.5000

Mr. Ken August
Fun-world
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of costume from China.

Dear Ms. August:

In your letter dated December 2, 2004, you requested a classification ruling.

Your submitted sample, Item 5912, is a well-made child Goth Ballerina costume. The costume set features a polyester knit pullover top and tutu. The sleeveless top is made of knit polyester with hemmed armholes, a finished neckline, bows sewn on the shoulders, eight large metal eyelets on the front with a ribbon criss-crossed through the eyelets and a hemmed bottom. The tutu features five layers of polyester mesh tulle. The costume also includes polyester mesh sleevelets and a decorated plastic hair comb. The costume is packaged in a plastic bag with a photo insert. Item 5912H is the same costume packaged on a hanger with a similar photo insert.

You also ask for classification on Item 1645 & 1645H – Teen Goth Ballerina. This item is the same as item 5912, except sized for teens. The costume is packaged in a plastic bag with a photo insert. Item 1645H is the same costume packaged on a hanger with a similar photo insert.

You also ask for classification on Item 5078 & 5078H – Adult Goth Ballerina. This item is the same as item 5912, except sized for adults. The costume is packaged in a plastic bag with a photo insert. Item 5078H is the same costume packaged on a hanger with a similar photo insert.

Items 5912, 5912H, 1645, 1645H, 5078 and 5078H 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 Items 5912, 5912H, 1645, 1645H, 5078 and 5078H (pullover top) 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 Items 5912 and 5912H (tutu) will be 6104.53.2020, 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: skirts and divided skirts: of synthetic fibers: other, girls’. The duty rate will be 16 percent ad valorem.

The applicable subheading for Items 1645, 1645H, 5078 and 5078H (tutu) will be 6104.53.2010, 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: skirts and divided skirts: of synthetic fibers: other, women’s. The duty rate will be 16 percent ad valorem.

The applicable subheading for Items 5912, 5912H, 1645, 1645H, 5078 and 5078H (hair comb) will be 9615.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for provides combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: combs hair-slides and the like: of hard rubber or plastics: other, other. The duty rate will be Free

The applicable subheading for Items 5912, 5912H, 1645, 1645H, 5078 and 5078H (sleevelets) will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for 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.

All styles (tops) fall within textile category designation 639. All styles (tutu) fall within textile category designation 642. 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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