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NY L81652





January 31, 2005

CLA-2-61:RR:NC:3:353 L81652

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010; 6110.30.3055; 6104.63.2011; 6505.90.6090; 9505.90.6000; 6114.30.3070

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

RE: The tariff classification of five costumes from China.

Dear Ms. Huang:

In your letter dated November 25, 2004 and received in this office on January 2, 2005 on behalf of Kmart Co., you requested a classification ruling.

You have submitted five samples. Style W-0956-04 Royal Queen is a women’s costume set. The well-made costume consists of a knit polyester fabric dress. The dress has styling features, a finished neckline, finished edges and sewn on embellishments. The set also contains a fabric headpiece.

Style W-1246-00 Roman Princess is a women’s costume set. The well-made costume consists of a knit polyester fabric dress. The dress has styling features, a finished neckline and finished edges. The set also contains two fabric wrist cuffs, a rope belt and a leaf wreath headpiece.

Style W-1247-00 Medieval Princess is a women’s costume set. The well-made costume consists of a knit man-made fiber fabric dress. The hooded dress has a finished neckline and finished edges. The set also contains a plastic belt.

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 these cases, the dresses styles W-0956-04, W-1246-00 and W-1247-00 impart the essential character of the set.

Style W-1240-00 is a well-made women’s Hippie Lady costume. The costume set features polyester knit pant and top. The polyester knit pant has styling features and a well-made elasticized finished waist. The top is made of polyester knit fabric and has styling features, a finished neck and edges. Also included is a knit polyester hat and an oversized peace medallion.

Style W-1278-00 is a well-made women’s Sexy Witch costume. The costume set features knit dress and cape. The polyester knit dress has a finished neck and edges. The knit man-made fiber fabric cape has styling features and finished edges. Also included is a fabric witch hat.

Styles W-1248-00 and W1278-00 consist 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 styles W-0956-04 Royal Queen Costume Set, W-1246-00 Roman Princess Costume Set and W-1247-00 Medieval Princess Costume Set will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . knitted or crocheted: dresses: of synthetic fibers: other, women’s. The duty rate will be 16 percent ad valorem.

The applicable subheading for style W-1278-00 Sexy Witch dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . knitted or crocheted: dresses: of synthetic fibers: other, women’s. The duty rate will be 16 percent ad valorem.

The applicable subheading for styles W-1248-00 Hippie Lady 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 style W-1248-00 Hippie Lady pants will be 6104.63.2011, 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: women’s: other. The duty rate will be 28.2 percent ad valorem.

The applicable subheading for styles W-1248-00 Hippie Lady hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric. . . .: other: of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: not in part of braid, other: other: other The duty rate will be 20 cents per kilogram plus 7 percent ad valorem.

The applicable subheading for styles W-1248-00 Hippie Lady medallion and W-1278 Sexy Witch 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.

The applicable subheading for style W-1278 Sexy Witch cape 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 percent ad valorem.

Styles W-0956-04 Royal Queen Costume Set, W-1246-00 Roman Princess Costume Set and W-1247-00 fall Medieval Princess Costume Set fall within textile category designation 636. Style W-1278-00 Sexy Witch dress falls fall within textile category designation 636. Style W-1248-00 Hippie Lady pullover falls within textile category designation 639. Style W-1248-00 Hippie Lady pants falls within textile category designation 648. Style W-1248-00 Hippie Lady hat falls within textile category designation 659. Style W-1278-00 Sexy Witch cape 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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