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NY L85198

June 15, 2005

CLA-2-61:RR:NC:TA:353 L85198


TARIFF NO.: 6114.30.1020, 6104.53.2020

Mr. Michael de Jong
Small Miracles Inc.
1034 ½ Lake St., Suite 204
Oak Park, IL 60301

RE: The tariff classification of a child’s costume from China and/or Sri Lanka.

Dear Jong:

In your letter dated May 19, 2005 you requested a classification ruling.

The submitted sample, style 40270, Mermaid Costume consists of a skirt and halter-top composed of knit polyester fabric. The sleeveless halter-top has spangled elasticized neck and is finished at the armholes, neck and bottom. The skirt has an elasticized spangled waist and approximately a 12” netting at the bottom with styling and reinforced seams.

The Mermaid Costume consists of two or more garments. Note 13 of Section XI, of the HTSUSA, requires that 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 halter 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 28.2% ad valorem. The textile category is 639.

 The applicable subheading for the skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’skirtsknitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’.” The duty rate will be 16% ad valorem. The textile category designation is 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.


Robert B. Swierupski

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