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NY J82401

April 15, 2003

CLA-2-61:RR:NC:3:353 J82401


TARIFF NO.: 6110.30.3055; 6104.63.2028; 9505.90.6000

Mr. Dennis Shostak
Paper Magic Group
100 North Sixth Street
Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of a costume from Vietnam.

Dear Mr. Shostak:

In your letter received in this office on March 19, 2003, you requested a classification ruling..

Your submitted sample, style 6804400/6804401 is a children’s FDNY costume. The costume features a child’s top and pants. The well-made knit 100% polyester top resembles a fire fighter’s coat. The top features a finished neck and collar, long sleeves with over-lock stitching at the ends, a full frontal opening with two buckle closures and over-lock stitching at the bottom. The top also has sewn on embellishments, such as stripes with reflective tape on the arms and body and a FDNY patch that almost covers the width of the child’s back. The 100% polyester knit pants feature a thin elasticized waistband and over-lock stitching at the waist and bottom of the legs. Also included is a flimsy foam “party type” fire fighter hat.

Style 6804400/6804401 consists of two garments, a top and pants. 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 man-made fibers: other: other: other, other: women’s or girls’. The duty rate will be 32.2 percent ad valorem.

The applicable subheading for the pants will be 6104.63.2028, 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 . . ., knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, trousers and breeches: girls’ other. The duty rate will be 28.4 percent ad valorem.

The applicable subheading for the foam hat will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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.

Currently items are not subject quota and the requirement of a visa from Vietnam.

The pants are being classified in accordance with the Court of International Trade decision in Rubie’s Costume Company v. United States, No.99-06-00388, Slip Op.02-14, (CIT Feb.19, 2002). The case has been appealed. See Federal Register, June 25, 2002 (Volume 67, Number 122, Page 42760).

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.


Robert B. Swierupski

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