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NY L81757





January 26, 2005

CLA-2-61:RR:NC:3:353 L81757

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3055, 6104.63.2011, 9505.90.6000, 6114.30.3070 6505.90.6090

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

RE: The tariff classification of costumes from China.

Dear Ms. Huang:

In your letter dated November 24, 2004 received in this office on December 29, 2004, on behalf of Kmart Co., you requested a classification ruling.

Five adult costumes were submitted with your request. Style M-0800-00, Royal King Costume consists of a pullover, pants, boot covers and belt. The pullover and pants are composed of knit polyester fabric and the boot covers and belt are composed of cellular plastic material. The long sleeve pullover has a jewel neckline with laces at the front. The pullover is well made with styling and has a finished neckline and edges. The well made long pants have an elasticized waistband with a turned hem.

Style M-012-00, Devil Count Costume Set consists of a hooded cape, long robe and sash. The cape, robe and sash are composed of knit polyester fabric. The well-made hooded cape has a full front opening, styling features at the shoulders and a finished neckline. The flimsy made long robe has a closure at the back and unfinished hem and sleeves.

Style M-1014-00, Roman Prince Costume Set consists of a robe and headpiece composed of knit polyester fabric. The toga (long dress) is well made with finished neckline and arms.

Style M-1015-00, Hippie Man Costume consists of a pullover, pants, hat and plastic necklace. The pullover, pants and hat are composed of knit polyester fabric. The long sleeve pullover is well made with styling features and finished edges. The long pants are well made with a finished, turned elasticized waistband. The hat has a large brim and crown and the necklace has a peace sign.

Style M-1020-00, Bat Cape-Purple is composed of knit polyester fabric. The full length cape has a large stand-up collar and a full front opening with a self-tie closure.

The Royal King Costume, style M-0800-00 and the Hippie Man Costume, style M-1015-00 consist(s) 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.

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 robe of the Devil Count Costume Set, M-1012-00 and the toga (robe) of the Roman Prince Costume Set, style M-1014-00 imparts the essential character of the set.

The applicable subheading for styles M-0800-00, Royal King and M-1015-00 Hippie Man Costume pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for “pulloverssimilar articles, knitted or crocheted: Of man made fibers: OtherOther: Other, Other: Women’s or girls’.” The duty rate will be 32% ad valorem. The textile category designation is 639.

The applicable subheading for styles M-0800-00, Royal King and M-1015-00, Hippie Man Costume pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’trousersknitted or crocheted: TrousersOf synthetic fibers: Other: Other, Trousers and breeches: Other." The general duty rate will be 28.2% ad valorem. The textile category designation is 648.

  The applicable subheading for the boot covers and belt, Royal King Costume, style M-0800-00 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 the Devil Count Costume Set, style M-1012-00 and the Roman Prince Costume Set, style M-1014-00 and the Bat Cape-Purple, style M-1020-00 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 rate of duty will be 14.9% ad valorem. The textile category designation is 659.

  The applicable subheading for style M-1015-00, Hippie Man Costume 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, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Of man-made fibers: Not in part of braid, Other: Other." The duty rate will be 20 cents/kg + 7% ad valorem. 

The applicable subheading for the style M-1020-00, Bat Cape-Purple 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.  

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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