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NY J86686




August 4, 2003

CLA-2-61:RR:NC:3:353 J86686

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.53.2020; 6104.63.2060; 6114.30.1020; 6114.30.3070; 6211.43.0091

Ms. Angela Kelleher
Direct Resources International Inc.
Enterprise Park Square, Suite 100
4253 East Enterprise Lane
Rogersville, MO 65742

RE: The tariff classification of costumes from China.

Dear Ms. Kelleher:

In your letter dated July 7, 2003, you requested a classification ruling

You have submitted four samples of girl’s costumes. Style DO31147 is a girl’s fairy skirt made of 50% polyester and 50% tricot knit fabric. The skirt features a raw edged thin elasticized waistband, a double layer with saw-tooth raw edged bottom and small fabric rosettes glued on the front of the skirt. The costume is considered flimsy and non-durable.

Style DO23685 has two pieces and both pieces are made of 65% nylon and 35% polyester knit fabric with sequins. The shorts feature over-lock stitching and thin elastic at the waist and over-lock stitching at the bottom. The top features thin elasticized straps with over-lock stitching, over-lock stitching around the top and bottom edges of the garment, two hook and loop tab closures at the back and a glued on fabric heart in front. The costume is considered flimsy and non-durable.

Style DO31148 is a 100% polyester velour knit well-made costume cape. The cape features marabou feather around the neck, full front opening and bottom that totally obscure the raw edges, a hook and loop closure and a beaded chain closure.

Style DO31152 is a 100% nylon woven well-made costume cape. The short cape features marabou feather around the neck, full front opening and bottom that totally obscure the raw edges and a hook and loop closure at the neck.

The applicable subheading for style DO31147 will be 6104.53.2020, 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, girls’. The duty rate will be 16.1 percent ad valorem.

The applicable subheading for style DO23685 (shorts) will be 6104.63.2060, 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, bib and brace overalls, breeches and shorts, knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, shorts: girls’: other. The duty rate will be 28.4 percent ad valorem.

The applicable subheading for style DO23685 (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 style DO31148 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 duty rate will be 15 percent ad valorem.

The applicable subheading for style DO31152 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for track-suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers, other. The duty rate will be 16.1 percent ad valorem.

Style DO31147 falls within textile category 642. Style D023685 (shorts) falls within textile category 648. Style D023685 (top) falls within textile category 639. Styles DO31148 and D031152 fall within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

Styles DO31147 and DO23685 (shorts and top) 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. 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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