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NY L81756




January 25, 2005

CLA-2-61:RR:NC:3:353 L81756

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3055; 6114.30.1020; 9505.90.6000; 6113.00.9086; 6104.63.2028; 6505.90.6090

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 24 2004, and received in this office on December 29, 2004, on behalf of K-mart Co., you requested a classification ruling.

You have submitted five samples. Style G-1562-01 is a child’s “Super Diva” costume. The costume set features a cardigan, halter-top and pants. The well-made man-made knit cardigan has styling features and finished edges. The well-made 100% polyester knit top features a finished neckline and finished top and bottom edges. The flimsy pant has a thin elasticized waist and over-lock stitched bottoms. The set also contains a cellular plastic belt.

Style G-1908-00 is a child’s “Rock Star” costume. The costume set features a cardigan, pullover and pants. The well-made PVC coated nylon knit cardigan has a full frontal opening and is trimmed with marabou on all edges including sleeve bottoms. The well-made100% polyester knit pullover top features a finished neckline and bottom edge. The flimsy pant has a thin elasticized waist and raw bottoms. The set also contains a cellular plastic belt and play microphone.

Style G-1898-00 is a flimsy child’s “Elegant Princess” costume. The item has unfinished edges that are raw or over-lock stitched.

Style G-1904-00 is a well-made child’s “Neon Green Hippie” costume. The costume set features a polyester knit pant and top. The well-made polyester knit pant has styling features, a well-made finished waist and finished edges. The well-made top is constructed of polyester knit fabric and has styling features, a finished neck and edges. Also included is a knit polyester hat.

Style G-1905-00 is a well-made child’s “Pink Flower Hippie” costume. The costume set features a polyester knit pant and top. The polyester knit pant has styling features, a well-made finished waist and finished edges. The top is made of polyester knit fabric and has styling features, a finished neck and edges. Also included is a knit polyester hat.

Styles G-1562-01, G-1908-00, G-1904-00 and G1905-00 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 G-1562-01 Super Diva (cardigan), G-1908-00 Rock Star (pullover top), G-1904-00 Neon Green Hippie (pullover top) and G-1905-00 Pink Flower Hippie (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 G-1562-01Super Diva (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 28.2 percent ad valorem.

The applicable subheading for styles G-1562-01 Super Diva (pants and belt), G-1908-00 Rock Star (belt, pants and play microphone) and G-1898 Elegant Princess 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 G-1908-00 Rock Star (cardigan) will be 6113.00.9086 Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other, other: other: women’s or girls’. The duty rate will be 7.1 percent ad valorem.

The applicable subheading for styles G-1904-00 Neon Green Hippie and G-1905-00 Pink Flower Hippie (pants) 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 styles G-1904-00 Neon Green Hippie and G-1905-00 Pink Flower Hippie (hats) 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.

Style G-1562-01 Super Diva (cardigan and halter top) fall within textile category designation 639. Style G-1908-00 Rock Star (pullover) falls within textile category designation 639. Style G-1908-00 Rock Star (cardigan) falls within textile category designation 639. Styles G-1904-00 and G-1905-00 Neon Green Hippie (pullover) fall within textile category designation 639. Styles G-1904-00 and G-1905-00 Neon Green Hippie (pants) fall within textile category designation 648. Styles G-1904-00 and G-1905-00 Neon Green Hippie (hats) fall 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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