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NY L82558




March 14, 2005

CLA-2-61:RR:NC:3:353 L82558

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010; 6104.43.2020; 6102.30.2010; 6102.30.2020

Mr. Frank Gomez
World Exchange, Inc.
8840 Bellanca Avenue
Los Angeles, CA 90045

RE: The tariff classification of costumes from China.

Dear Mr. Gomez:

In your letter dated February 4, 2005, on behalf of California Costume Collection, you requested a classification ruling.

Your submitted sample, style 00780 is an adult’s Motown Divas costume. The costume features a dress and poncho made from 100% polyester knit sequin fiber fabric. The well-made dress has a finished neckline and edges. The well-made poncho has a finished neckline and edges and reaches below the wearer’s waist and elbows. The identical costume same style number is also imported in child’s sizes.

The costume 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 the dress (adult) 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, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: dresses: of synthetic fibers: other, woman’s. The duty rate will be 16 percent ad valorem.

The applicable subheading for the dress (child) will be 6104.43.2020, 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: dresses: of synthetic fibers: other, girls’. The duty rate will be 16 percent ad valorem.

The applicable subheading for the poncho (adult) will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks, windbreakers and articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other, woman’s. The duty rate will be 28.2 percent ad valorem

The applicable subheading for the poncho (child’s) will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks, windbreakers and articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other, girls’. The duty rate will be 28.2 percent ad valorem

The dresses fall within textile category designation 636. The ponchos fall within textile category designation 635. 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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