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NY L82697




March 18, 2005

CLA-2-62:RR:NC:3:353 L82697

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.43.0091; 6211.43.0076; 6117.10.2030; 6505.90.8090; 6204.53.3010; 6204.53.3020; 6506.91.0060

Ms. Irene Tsiavos
Fun-World
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of costumes from China.

Dear Ms. Tsiavos:

In your letter dated February 17, 2005, you requested a classification ruling.

You have submitted two samples. Style 1564 is a Toddler Cowboy costume. The well-made costume features chaps and vest made from 100% polyester woven fiber fabric. The chaps have finished edges, styling features and sewn on embellishments. The vest has finished edges, styling features and sewn on embellishments. The costume also has a knit polyester fiber fabric triangular neckerchief with hemmed edges and a woven polyester cowboy hat. The costume is packaged in a plastic bag with color insert. Style 1564H is the identical costume packaged on a hanger with a color insert.

Style 5110 is an adult’s Sexy Cowgirl costume. The well-made costume features a skirt and vest made from 100% polyester woven fiber fabric. The skirt has a well-made waist, styling features and sewn on embellishments. The vest has finished edges styling features and sewn on embellishments. The costume also has a knit polyester fiber fabric triangular neckerchief with hemmed edges and a cowboy hat made from knit fabric completely obscured on both sides by a vinyl coating. The costume is packaged in a plastic bag with color insert. Style 5110H is the identical costume packaged on a hanger with a color insert.

Styles 5939 and 5939H (packaged on hanger) are identical to styles 5110 and 5110H, except they are in child’s sizes. Styles 1565 and 1565H (packaged on hanger) are identical to styles 5110 and 5110H, except they are in toddler sizes.

The costumes consist 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 styles 1564 and 1564H chaps will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: other. The duty rate will be 16 percent ad valorem.

The applicable subheading for styles 1564 and 1564H, 5110 and 5110H, 5939 and 5939H and 1565 and 1565H vest will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits and swimwear; other garments: other garments women’s or girls’: of man-made fibers: vests: other. The duty rate will be 16 percent ad valorem.

The applicable subheading for styles 1564 and 1564H, 5110 and 5110H, 5939 and 5939H and 1565 and 1565H neckerchief will be 6117.10.2030, 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 clothing accessories: shawls, scarves, mufflers, mantillas, veils and the like; of man-made fibers, other. The duty rate will be 11.3 percent ad valorem.

The applicable subheading for styles 1564 and 1564H hat will be 6505.90.8090, 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 fabrics: not in part braid, other. The duty rate will be 18.7 cents per kg. plus 6.8 percent ad valorem.

The applicable subheading for styles 5110 and 5110H (adult skirt) will be 6204.53.3010, 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): skirts and divided skirts: of synthetic fibers: other: other, woman’s. The duty rate will be 16 percent ad valorem.

The applicable subheading for styles 5939 and 5939H (child’s skirt) and styles 1565 and 1565H (toddler skirt) will be 6204.53.3020, 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): skirts and divided skirts: of synthetic fibers: other: other, girls’. The duty rate will be 16 percent ad valorem.

The applicable subheading for styles 5110 and 5110H, 5939 and 5939H and 1565 and 1565H vinyl hat will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other headgear, whether or not lined or trimmed: other: of rubber or plastics, other. The duty rate will be Free.

The toddler cowboy costume (vest, hat and chaps) falls within textile category designation 659. The Cowgirl costume vest falls within textile category designation 659. The Cowgirl costume skirt falls 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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