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NY J84305




May 6, 2003

CLA-2-62:RR:NC:3:353 J84305

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.42.0081; 6204.52.2070; 6117.10.2030; 6217.10.9530; 9505.90.6000;

Mr. Ken August
Easter Unlimited, Inc./ Fun-World
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of a costume from China.

Dear Mr.August:

In your letter dated April 28, 2003, you requested a classification ruling.

Your submitted sample, style 1631 is a Teen Spider Witch. The costume is one size fits all and is equal to a small in adult sizes. Style 1631 will be packaged in a poly bag with a printed insert card. The costume includes an adult’s woven top and skirt of 100% cotton. The top features an over-locked stitched neck, wide sleeves with over-lock stitching and over-lock stitched bottom. The skirt features a thin elasticized waist with a raw edge and a raw edged saw tooth bottom. Also included are a triangular knit polyester mesh fringed scarf with a spider web print, woven textile choker of man-made fabric and a matching witch’s hat. Style 1631H is identical to style 1631, except it will be packaged on a hanger with an insert card.

Styles 1631 and 1631H consist of two garments, a top 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.

The applicable subheading for the top will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swim-wear; other garments: other garments women’s or girls: of cotton, other. The duty rate will be 8.2 percent ad valorem.

The applicable subheading for the skirt will be 6204.52.2070, 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: skirts and divided skirts: of cotton: other, other: women’s. The duty rate will be 8.2 percent ad valorem.

The applicable subheading for the garter will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories, knitted or crocheted: knitted or crocheted parts of garments or clothing accessories: shawls, scarves, mantillas, veils and the like: of man-made fibers, other. The duty rate will be 11.4 percent ad valorem.

The applicable subheading for the textile choker will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories; parts of garments or of clothing accessories, other than those in heading 6212: accessories: other: other, of man-made fibers. The duty rate will be 14.7 percent ad valorem.

The applicable subheading for the 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.

The top falls within textile category designation 359. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The skirt falls within textile category designation 342. Based upon international textile trade agreements products of China are subject to quota and the requirement of visa.

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

The choker falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of 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.

Sincerely,

Robert B. Swierupski
Director,

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