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NY L85200

June 16, 2005

CLA-2-61:RR:TA:N3:353 L85200


TARIFF NO.: 6114.30.3070, 6104.69.2030, 6505.90.8090

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

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

Dear Mr. Jong:

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

The submitted sample, style 40290, Genie Costume consists of a top, pants and hat. The top and pants are composed of knit velour 50% nylon/50% rayon fabric. The hat is composed of knit100% rayon fabric. The midriff style top has short sleeves and a spangled neckline and bottom. The harem style pants are velour at the top and the legs are net with a spangled waist. The pillbox style hat has a front veil attached. The well-made costume has a finished waist, neckline and sewn-on embellishments.

The Genie Costume, style 40290 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.

Due to the fact that the pants are to be constructed of a 50/50 blend of fibers, it is classified using HTSUSA Section XI Note 2(A) and Subheading Note 2(A). The pants will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The pants may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time. The applicable subheading for the midriff top 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 14.9% ad valorem. The textile category designation is 659.

The applicable subheading for the pants will be 6104.69.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear) knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts, of artificial fibers: Trousers, breeches and shorts, Other, Trousers, breeches.” The rate of duty will be 28.2% ad valorem. The textile category designation is 648.

 The applicable subheading for the 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 fabricwhether or not lined or trimmed: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other.” The rate of duty will be 18.7 cents per kilogram + 6.8% ad valorem. The textile category designation is 659.

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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