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NY L85013





June 13, 2005

CLA-2-61:RR:NC:3:353 L85013

CATEGORY: CLASSIFICATION

TARIFFNO.: 6110.30.3055; 6104.53.2020; 6117.80.8500; 6117.80.9540

Ms. Leah Navidad
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of a costume from China.

Dear Ms Navidad:

In your letter dated May 11, 2005, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 5683 New Orleans Audition Deluxe is a children’s costume. The well-made costume consists of a knit man-made fiber fabric top and pants. The pullover top has styling features, a finished neck and sewn on embellishments. The skirt has styling features, a finished waist and hem. The costume also features a knit man-made fiber fabric headband and sleevelettes.

Style 5683 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 the 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 made fibers: other: other: other, other: women’s or girls’. The duty rate will be 32 percent ad valorem.

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

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

The applicable subheading for the sleevelette will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: other: other, of man-made fibers: other. The duty rate will be 14.6 percent ad valorem.

The top falls within textile category designation 639. The skirt falls within textile category designation 642. The sleevelets 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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