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NY J85095





June 24, 2003

CLA-2-61:RR:NC:3:353 J85095

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020, 6114.30.3070, 9503.90.0080, 9615.19.6000, 7117.90.7500

Mr. Jordan Kort
What Kids Want! Inc.
8832 Shirley Avenue, Suite 1
Northridge, CA 91324

RE: The tariff classification of a costume set from China.

Dear Mr. Kort:

In your letter dated May 21, 2003 you requested a tariff classification ruling. As requested, the samples will be returned to you.

The submitted sample is an Item Number 22021 “Fantasy Dress Up Set” consisting of a dress, cape, slippers, headband, wand, and bracelet. There are three different variations of this set in different colors and with slight variations on attached ribbons, etc. The dress is constructed of knit 100% polyester fabric with a knit mesh overlay of the skirt area. The three dress styles feature a layered skirt area, with a possible second styling feature, single stitch waist, raw neck, flimsy ribbon tie closures and raw edges. Overall the dress is flimsy and non-durable. The cape is constructed of knit 100% polyester mesh fabric and measures approximately 15 inches by 20 inches. The cape may have one finished edge, but all other edges are raw and it is secured by a fabric-tie closure. The toy slippers feature a thin plastic bottom and fabric top. The headband features a plastic base covered by fabric and feathers. The wand has a plastic handle and padded polyester fabric top. The bracelet is made of plastic.

You suggest classification under subheading 6104.53.2020 for the dress; however, this is a classification for a skirt, not a dress. You suggest classification under subheading 6102.30.2020 for the cape; however, this cape does not protect from the elements and cannot be classified as outerwear. You suggest classification under 9503.90.0045 for the slippers and wand; this ten-digit number does not exist in the 2003 HTS. You suggest classification under subheading 9615.11.4000 for the headband; however, the essential character of the headband is imparted by the fabric and feathers, not the plastic.

The Item Number 22021 “Fantasy Dress Up Set” consists of two garments, a dress and cape. 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 Item Number 22021 Dress will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’dresses, skirtsknitted or crocheted: Dresses: Of synthetic fibers: Other: Girls’.” The rate of duty will be 16.1% ad valorem. The textile category designation is 636.

The applicable subheading for the Item Number 22021 Cape will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’.” The rate of duty will be 15% ad valorem. The textile category designation is 659.

The applicable subheading for the Item Number 22021 Slippers and Wand will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toysparts and accessories thereof: Other, Other.” The rate of duty will be Free.

The applicable subheading for the Item Number 22021 Headband will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Combs, hair-slides and the like, hairpins, curling pins, curling grips, hair-curlersand parts thereof: Combs, hair-slides and the like: Other: Other.” The rate of duty will be 11% ad valorem.

The applicable subheading for the Item Number 22021 Bracelet will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Other: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be Free.

The 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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