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NY J81043




February 26, 2003

CLA-2-61:RR:NC:3:353 J81043

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3055, 6104.63.2060, 6117.80.8500, 9505.90.6000

Mr. Jack Holland
Seasons Best, Inc.
P.O. Box 12855
2118 Ross Avenue
Cincinnati, OH 45212

RE: The tariff classification of a costume from Taiwan.

Dear Mr. Holland:

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

The submitted sample is an Item # 10292 Pirate Boy Costume consisting of a child’s unisex top, pants, headband and belt. The top, pants and headband are constructed of knit 100% polyester fabric. The top is a short sleeve pullover that features a finished, turned neck and raw sleeve and bottom edges; overall the pullover is considered well made. The pants are shorts that feature a finished, turned waist and raw bottom edge; overall the short is considered well made. The headband measures approximately 3 x 48 inches. The belt is a combination of knit textile fabric back and cellular plastic front featuring skull and crossbones. The cellular plastic front imparts the essential character.

You state that you believe the costume is properly classified under heading 9505 as a “festive article.” The textile pullover and shorts are well made. Since the implementation of the HTS, Customs position has always been that well-made textile fabric costumes are properly classified as wearing apparel in Chapters 61 and 62.

The Item # 10292 Pirate Boy Costume consists of two garments, a pullover and shorts. Section XI Note 13 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 Item # 10292 Pirate Boy pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters, pullovers and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Women's or girls’.” The rate of duty will be 32.2% ad valorem. The textile category designation is 639.

The applicable subheading for the Item # 10292 Pirate Boy shorts will be 6104.63.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ shortsknitted or crocheted: Of synthetic fibers: Other: Other, Shorts: Girls’: Other.” The rate of duty will be 28.4% ad valorem. The textile category designation is 648.

The applicable subheading for the Item # 10292 Pirate Boy 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 rate of duty will be 14.7%ad valorem.

The applicable subheading for the Item # 10292 Pirate Boy belt will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articlesOther.” The rate of duty will be Free.

The Item # 10292 Pirate Boy pullover falls within textile category designation 639; the Item # 10292 Pirate Boy shorts fall within textile category designation 648. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

For Item # 10292 Pirate Boy headband there are no quota restrictions or visa requirements.

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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