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NY J80687





March 3, 2003

CLA-2-61:RR:NC:3:353 J80687

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020, 6114.30.1020, 6104.63.2028, 9615.11.4000, 6116.93.8800, 6114.30.2060, 6104.53.2020, 6117.80.8500, 6211.43.0030, 6204.33.5020

Ms. Anne Ornstein
Lillilan Vernon corp.
One Theall Rd.
Rye, NY 10580-1450

RE: The tariff classification of children’s costumes from Taiwan.

Dear Ms. Ornstein:

In your letter dated January 30, 2003 you requested a classification ruling.

Five samples were submitted with your request. Style LV#018738, Mermaid Costume consists of long dress made from knit 100% polyester fabric. The dress has plastic sequins and a closure at the back with a self-tie.

Style LV#018694, Diva Cat Costume consists of a sleeveless top with marabou trim, pants with an encased elastic waistband, knit 100% polyester gloves with marabou trim and a rigid plastic headband covered with textile. The top and pants are made of knit satin 100% polyester fabric.

Style LV#018715, Wild Cat Costume consists of a knit 100% polyester leotard, skirt and headband. The long sleeve leotard has a marabou tail and is styled with a ruffle at the neck. The skirt is styled with a double ruffle and a elastic waistband and the headband has cat ears and a elastic at the back.

Style LV#018686, Genie Costume Set consists of a woven satin 100% polyester halter styled bodysuit and net knit 100% nylon harem styled pants with an elastic sequined waistband. Also included in the set are a jacket with a woven polyester front and net sleeves with elastic at the wrists and a veil made of knit net nylon fabric. The jacket has a full front opening.

Style #018699, Snow Queen Set consists of a long dress made of knit 100% polyester fabric and a knit headband with a hook and loop closure at the back.

All five costumes are well-made and have styling.

Styles LV#018694 consists of a top and pants, 018715 consists of a leotard and skirt, and 018686 consists of a bodysuit, pants and jacket. 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 dress of the Snow Queen Costume, Style #018699 imparts the essential character of the set.

The applicable subheading for Style LV#018738, Mermaid Costume and Style LV #18699, Snow Queen Costume will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’dressesknitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The duty rate will be 16.1% ad valorem. The textile category is 636.

The applicable subheading for Style LV#018694, Diva Cat 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 28.4% ad valorem. The textile category designation is 639.

The applicable subheading for the Style LV #18694, Diva Cat and Style LV#018686 Genie pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’trousersknitted or crochetedTrousersOf synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other.” The duty rate will be 28.4% ad valorem. The textile category designation is 648.

The applicable subheading for the rigid plastic textile covered headband, Diva Cat will be 9615.11.4000, HTS, which provides for “Combs, hair-slides and the like: Of hard rubber or plastics: Other: Not set with imitation pearls or imitation gemstones.” The rate of duty will be 5.3% ad valorem.

The applicable subheading for the Diva Cat gloves will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTS), which provides for “GlovesOf synthetic fibers: Other: Other: Without fourchettes.” The duty rate will be 18.8% ad valorem. The textile category is 631.

The applicable subheading for Style LV#018715, Wild Cat leotard will be 6114.30.2060, Harmonized tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Bodysuits and bodyshirts, Other: Other.” The duty rate will be 32.2% ad valorem. The textile category designation is 659.

The applicable subheading for Style LV#018715, Wild Cat skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’skirtsknitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’.” The duty rate will be 16.1% ad valorem. The textile category designation is 642.

The applicable subheading for Style LV#018715, Wild Cat and Style LV#018690, Snow Queen headband will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crochetedOther accessories: Other: Headbands, ponytail holders and similar articles. The duty rate will be 14.7% ad valorem.

The applicable subheading for the Style LV#018686, Genie bodysuit will be 6211.43.0030, Harmonized tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits and swimwear; Other garments: Other garments, Women's or girls': Of man-made fibers: Washsuits, sunsuits, one-piece playsuits and similar apparel.” The duty rate will be 16.1 percent ad valorem. The textile category is 237.

The applicable subheading for Style LV#018686, Genie jacket will be 6204.33.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls' suit-type jackets and blazers, Of synthetic fibers, Other, Girls'.” The rate of duty will be 27.5% ad valorem. The textile category is 635.

Taiwan is a member of the World Trade Organization (WTO), and the gloves are not subject to quota or the requirements of a visa.

Based upon international textile trade agreements products of Taiwan in textile categories 636, 639, 648, 659, 642, 237, 635 are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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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