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NY J83574

May 7, 2003

CLA-2-62:RR:NC:3:353 J83574


TARIFF NO.: 6206.40.3050, 6204.53.3020, 5609.00.4000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Ave.
Philadelphia, PA 19153

RE: The tariff classification of a child’s costume from China.

Dear Mr. Hoffacker:

In your letter dated April 22, 2003 on behalf of Big Lots Stores, Inc., you requested a classification ruling.

The submitted sample, Item HWG-006-KB-6, Cheerleader Costume consists of a blouse, skirt and pom poms. The blouse is made from woven 100% polyester fabric. The garment has long sleeves, boat neckline and a hook and loop closure at the back. Examination of the skirt reveals that it is made from knit and woven polyester fabric with a thin elastic waistband. The pom poms are made in strips from a metallic material.

The Cheerleader Costume, Item HWG-006-KB-6 consists of two garments, a blouse and skirt. 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.

Reference is made to the skirt: Neither fabric imparts the essential character of the garment, which will be classified in accordance with GRI 3 (c) under the heading that occurs last in numerical order in the HTS.

The applicable subheading for the blouse will be 6206.40.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ blousesOf man-made fibers: Other; Other, Other: Girls’: Other.” The duty rate will be 27.1% ad valorem. The textile category is 641.

The applicable subheading for the skirt will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’skirtsSkirts and divided skirts: Of synthetic fibers: Other: Other, Girls’.” The duty rate will be 16.1% ad valorem. The textile category is 642.

The applicable subheading for the pom poms will be 5609.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Other.” The duty rate will be 4.3% ad valorem.

Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

This merchandise is 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. The merchandise will be exempt from export visa and quota requirements until further notice. 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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