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NY J85602




June 20, 2003

CLA-2-61:RR:NC:3:353 J85602

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020; 6104.53.2010; 6505.90.6090; 6117.80.9540; 9505.90.6000

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

RE: The tariff classification of a costume from China.

Dear Mr. August:

In your letter dated June 5, 2003, you requested a classification ruling.

Your submitted sample, style 1114 is a women’s Spicy Rag Doll costume. The costume features a woman’s knit top and skirt. The knit polyester top features an elasticized neckline with a raw edge, elasticized short sleeves with a raw edge and an elasticized bottom with a raw edge and self tie. The top does not reach the waist. The knit polyester skirt features an elasticized waist with a raw edge and a raw edged bottom. Also included is a knit polyester “mob” hat with an elasticized crown and raw edge. A small decorative “apron” with raw edge. Red and white knit polyester striped leggings with elasticized ends and raw edges. Two hanks of red yarn “hair” attached on either side to an elasticized band that fits around the head under the hat. Style 1114H is sold on a hanger and style 1114 is sold in a poly-bag with photo insert.

Styles 1114 and 1114H 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 6114.30.1020 Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: tops, women’s or girls’. The duty rate will be 28.4 percent ad valorem.

The applicable subheading for the skirt will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers. dresses, skirts, . . . knitted or crocheted: skirts and divided skirts: of synthetic fibers: other, women’s. The duty rate will be 16.1 percent ad valorem.

The applicable subheading for the hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: other: of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: not in part of braid, other: other: other. The duty rate will be 22 cents per kg. plus 7.7 percent ad valorem.

The applicable subheading for the “apron” and leggings will be 6117.80.9540, 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 of clothing accessories: other accessories: other: other, of man-made fibers: other. The duty rate will be 14.7 percent ad valorem.

The applicable subheading for the yarn hair 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 category designation 639. Based upon international textile trade agreements products of China are subject quota and the requirement of a visa.

The skirt falls within category designation 642. Based upon international textile trade agreements products of China are subject quota and the requirement of a visa.

The hat, “apron” and leggings fall within category designation 659. Based upon international textile trade agreements products of China are subject quota and the requirement of a visa.

The yarn hair is not 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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