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NY L83494

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April 14, 2005

CLA-2-61:RR:NC:3:353 L83494

CATEGORY: CLASSIFICATION

TARIFFNO.: 6204.43.4040; 4202.92.4500; 9615.11.5000; 7117.90.7500 9503.90.0080; 6114.30.1020; 6104.53.2020; 6117.80.8500; 6117.80.9540; 6204.53.3020; 9505.90.6000

Mr. Joe Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 South Broad Street
Philadelphia, PA 19112

RE: The tariff classification of costumes and accessories from China.

Dear Mr. Hoffacker:

In your letter dated March 21, 2005, on behalf of Big Lots Stores, Inc., you requested a classification ruling. As requested the samples will be returned to you.

You have submitted three samples. Style 7006-11 is a Children’s Fairy Costume Purple. The well-made costume consists of a woven polyester child’s dress. The dress has styling features, well-made waist and seams and wider elastic shoulder straps. The costume also features a plastic tiara, a plastic necklace (valued at over 20 cents a dozen) and plastic ring (valued at over 20 cents a dozen). The items are packed in a PVC (Poly Vinyl Chloride) doubled handled zippered tote with polyester banding and handles. The tote is not considered to be packing. It is clearly reusable.

Style 7006-12 is a Children’s Fairy Costume Pink. The well-made costume consists of a knit child’s polyester top and man-made fiber fabric skirt. The top has styling features, well-made neckline and seams. The skirt has styling features, a well-made waist and sewn on embellishment. The costume also features toy ballet slippers, knit man-made fiber fabric headband and wristlets. The items are packed in a PVC (Poly Vinyl Chloride) doubled handled zippered tote with polyester banding and handles. The tote is not considered to be packing. It is clearly reusable.

Style 7006-13 is a Children’s Fairy Costume Blue. The well-made costume consists of a woven polyester child’s skirt. The skirt has a well-made waist and seams. The costume also features fabric wings, a star wand decorated with tinsel, a plastic necklace (valued at over 20 cents a dozen) and knit man-made fiber fabric wristlets. The items are packed in a PVC (Poly Vinyl Chloride) doubled handled zippered tote with polyester banding and handles. The tote is not considered to be packing. It is clearly reusable.

The tote bags are separately usable and not considered normal or usual packing. Therefore, the tote bags are classified separately. Because of this, styles 7006-11, 7006-12 and 7006-13 are not classified as a set put up for retail sale.

Style 7006-12 consists 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 style 7006-11 dress will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts,. . ., : dresses: of synthetic fibers: other: other, other: girls’. The duty rate will be 16 percent ad valorem.

The applicable subheading for style 7006-11 tiara will be 9615.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: combs hair-slides and the like: of hard rubber or plastics: other, other. The duty rate will be Free.

The applicable subheading for style 7006-11 necklace and ring and style 7006-13 necklace will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: other: other, valued over 20 cents per dozen pieces or parts: other: of plastics. The duty rate will be Free.

The applicable subheading for styles 7006-11, 7006-12 and style 7006-13 tote bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, . . .: trunks suitcases . . .: with outer surface of plastics or textile materials: with outer surface of plastics: other: other. The duty rate will be 20 percent ad valorem.

The applicable subheading for styles 7006-12 toy ballet slippers and 7006-13 wand will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; . . . : other, other. The duty rate will be Free.

The applicable subheading for style 7006-12 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 style 7006-12 skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts,. . ., knitted or crocheted: skirts and divided skirts: of synthetic fibers: other, girls’. The duty rate will be 16 percent ad valorem.

The applicable subheading for style 7006-12 headband will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or clothing: other accessories: other: headbands, ponytail holders and similar articles. The duty rate will be 14.6 percent ad valorem.

The applicable subheading for styles 7006-12 wristlets and 7006-13 wristlets will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or clothing: other accessories: other: other, of man-made fibers: other. The duty rate will be 14.6 percent ad valorem.

The applicable subheading for style 7006-13 skirt will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts,. . ., : skirts and divided skirts: of synthetic fibers: other: other, girls’. The duty rate will be 16 percent ad valorem.

The applicable subheading for style 7006-13 wings will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other 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 7006-11 dress falls within textile category designation 636. Style 7006-12 top falls within textile category designation 639. Styles 7006-12 and 7006-13 skirts fall within textile category designation 642. Styles 7006-12 and 7006-13 wristlets 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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See also:

• Tariff No.: 4202.92.45 - Travel, sports and similar bags with outer surface of plastic sheeting
• Tariff No.: 6104.53.20 - Women's or girls' skirts and divided skirts, knitted or crocheted, of synthetic fibers, nesoi
• Tariff No.: 6114.30.10 - Tops, knitted or crocheted, of man-made fibers
• Tariff No.: 6117.80.85 - Headbands, ponytail holders & similar articles, of textile materials other than containing 70% or more by weight of silk, knitted/crocheted
• Tariff No.: 6117.80.95 - Made up clothing accessories (excl shawl, scarve, and like, tie, cravat, headband, ponytail holder and like), cont < 70% wt of silk, k/c
• Tariff No.: 6204.43.40 - Women's or girls' dresses, not knitted or crocheted, of synthetic fibers, nesoi
• Tariff No.: 6204.53.30 - Women's or girls' skirts and divided skirts, not knitted or crocheted, of synthetic fibers, nesoi
• Tariff No.: 7117.90.75 - Imitation jewelry of plastics, nesoi, over 20 cents/dozen pcs or pts
• Tariff No.: 9503.90.00 - Toys and reduced scale models neosi and parts and accessories thereof
• Tariff No.: 9505.90.60 - Festive, carnival or other entertainment articles nesoi and parts & accessories thereof nesoi
• Tariff No.: 9615.11.50 - Hair slides and the like, of hard rubber or plastics, set w/imitation pearls or imit. gemstones