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NY K85491




May 12, 2004
CLA-2-95;61;90:RR:NC:3:353 K85491

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000; 6104.43.2020; 6113.00.9030; 6113.00.9086; 6116.93.8800; 9004.10.0000; 6108.11.0020

Ms. Anne Orenstein
Lillian Vernon Corporation
One Theall Road
Rye, NY 10580-1450

RE: The tariff classification of costumes from Taiwan.

Dear Ms. Orenstein:

In your letter dated April 27, 2004, you requested a tariff classification ruling.

You have submitted five samples all packaged for retail sale. Style LV#025226, “60’s Go Go Girl Accessory Set” is a child’s play set that consists of a feather boa, a synthetic wig, one pair of nylon fishnet panty hose and one pair of plastic clip on earrings. Style LV#025224 is a well-made child’s “60’s Go Go Girl Costume” set. The knit 100% polyester dress features a two ply mock turtle neck, a boa feather embellishment sewn on the bottom of the dress, hemmed armholes, and a partial back opening secured with a zipper closure. The set also consists of PVC and polyester “boot” shoe covers.

Style LV#025217 is a well-made child’s “Angelic Angel Costume” set. The dress features 100% polyester knit “velour” bodice that has maribou trim around the scoop neck and bottoms of the long sleeves. The skirt portion of the dress is made of a double layer 100% polyester mesh knit and has a faux fur trim bottom and a 100% polyester knit underskirt. The set also consists of a set of polyester faux fur wings that attach to wearer by means of elasticized straps and a maribou halo.

Regarding styles LV#025224 and LV#025217 GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the dresses impart the essential character of the set.

Style LV#025313 is a well-made child’s “Slayer Girl Costume”. The costume features a coat and a skirt. The duster type coat features a stand-up collar, long sleeves with hemmed bottoms, the garment features a full frontal opening with a zippered closure at the top part. The bottom part of the garment is sewn to the upper part at the waist and has a full opening with no closure, falls below the calf and has a hemmed bottom. The above the knee length skirt features a partially elasticized waist, a front yoke and hemmed bottom. Both garments are made from a knit polyester fabric coated with PVC. Also included are one pair of polyester knit gloves and one pair of plastic sunglasses.

Style LV#025313 (Slayer Girl Costume) consists of two garments. 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.

Style LV#025381 “Puffy Petticoat” is a non-costume girl’s petticoat. The item is made from 100% knit polyester fabric. The full-length petticoat features adjustable shoulder straps, self-capping on the top portion, a small sewn-on bow at the neck, an unfinished bottom with a double layer tulle underskirt.

The applicable subheading for style LV#025226 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The duty rate will be Free.

The applicable subheading for styles LV#025224 and LV#025217 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . ., knitted or crocheted: dresses: of synthetic fibers: other, girls’. The duty rate will be 16 percent ad valorem.

The applicable subheading for style LV#025313 Slayer Girl Costume (coat) will be 6113.00.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other, coats and jackets: other: women’s or girls’. The duty rate will be 7.1 percent ad valorem.

The applicable subheading for style LV#025313 Slayer Girl Costume (skirt) will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other, other: other: women’s or girls’. The duty rate will be 7.1 percent ad valorem.

The applicable subheading for style LV#025313 Slayer Girl Costume (gloves) will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The duty rate will be 18.6 percent ad valorem.

The applicable subheading for style LV#025313 Slayer Girl Costume (sunglasses) will be 9004.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spectacles, goggles and the like, corrective, protective or other: sunglasses. The duty rate will be 2 percent ad valorem.

The applicable subheading for styles LV#025381will be 6108.11.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ slips, petticoats, night-dresses, . . ., knitted or crocheted: slips and petticoats:: of man-made fibers, girls’. The duty rate will be 14.9 percent ad valorem.

Styles LV#025224 (Go Go Girl Costume) and LV#025217 (Angelic Angel Costume) fall within textile category designation 636. Style LV#025313 (Slayer Girl Costume - coat) falls within textile category designation 635. Style LV#025313 (Slayer Girl Costume -skirt) falls within textile category designation 659. Style LV#025381 (Puffy Petticoat) falls within textile category designation 652. Based upon international textile trade agreements products of Taiwan 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.

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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