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NY L81451





January 6, 2005

CLA-2-61:RR:NC:3:353 L81451

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010, 6114.30.3070, 9505.90.6000

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 Taiwan or China.

Dear Ms. Huang:

In your letter dated December 10, 2004, on behalf of Kmart, you requested a classification ruling.

You submitted costumes Style W-1253-00 from Taiwan and Styles B-0427-00, B-0427-00 and G1950-00 from China.

Style W-1253-00 Deluxe Sorceress costume consists of a dress and over garment constructed of knit polyester fabric and a hat constructed of woven polyester fabric. The well made dress and over garment feature styling and finished neck and edges. The hat is a witch hat.

Style B-0427-00 Grim reaper costume is a well made robe that features styling and a well made neck.

Style B-0427-00 Tying Mummy costume consists of a jumpsuit and hood that are flimsy.

Style G1950-00 Bat Witch consists of a dress and apron constructed of knit polyester fabric and hat made of woven polyester fabric. The well made dress and apron features styling and a finished waist. The hat is a witch hat.

Styles W-1253-00 and G-1950-00 consist 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 W-1253-00 and G-1950-00 Dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’blazers, dresses, skirtsknitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s. The duty rate will be 16% ad valorem.

The applicable subheading for the W-1253-00 Over Garment, B-0427-00 Grim reaper costume and G-1950-00 Apron 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 applicable subheading for the B-1172-00 Tying Mummy costume, W-12153-00 Witches hat and G1950-00 Witches hat 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.

Style B-0427-00 Robe and Style G-1950-00 Apron fall within textile category designation 659. Style G-1950-00 Dress falls within textile category designation 636. 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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