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NY L82555




March 11, 2005

CLA-2-61:RR:NC:3:353 L82555

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3055; 6104.53.2010; 6104.53.2020

Mr. Frank Gomez
World Exchange, Inc.
8840 Bellanca Avenue
Los Angeles, CA 90045

RE: The tariff classification of costumes from China.

Dear Mr. Gomez:

In your letter dated February 4 2005, on behalf of California Costume Collection, you requested a classification ruling.

Your submitted sample, style 01521 is an adult’s Maiden of Darkness costume. The costume features a cardigan and skirt made from 100% polyester knit fiber fabric. The well-made cardigan has a finished neck, reinforced seams and finished edges. The well-made skirt features a well-made turned elasticized waist. The identical costume same style number is also imported in child’s sizes.

The 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.

The applicable subheading for cardigan will be 6110.30.3055 Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other: women’s or girls’. The duty rate will be 32 percent ad valorem.

The applicable subheading for the skirt (adult) 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, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: skirts and divided skirts: of synthetic fibers: other, woman’s. The duty rate will be 16 percent ad valorem.

The applicable subheading for the skirt (child) 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, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: skirts and divided skirts: of synthetic fibers: other, girls’. The duty rate will be 16 percent ad valorem.

The cardigan falls within textile category designation 639. The skirts fall within textile category designation 642. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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