The tariff classification of costumes from Taiwan and China.

NY I81123 May 15, 2002 CLA-2-61:RR:NC:3:353 I81123 CATEGORY: Classification TARIFF NO.: 6104.43.2010, 6114.30.3070, 6117.80.9540, 9505.90.6000 Mr. Ken August Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of costumes from Taiwan and China. Dear Mr. August: In your letter April 19, 2002 you requested a classification ruling. The submitted samples are Items 1037Z Seductress of the Web and 1048Z Black Widow Witch costumes. Both are made to fit adults and are packaged for retail sale in a polybag with a photo insert. Item 1037Z Seductress of the Web costume consists of an under-dress, mesh over-dress, cape and mesh wristlets. The under-dress is constructed of knit polyester fabric and features one sleeve and overlock-stitch edges. The over-dress is constructed of knit mesh polyester fabric, a halter-style neckline and overlock-stitch edges. The cape is constructed of knit polyester fabric, and features a choker and raw edges. The wristlets are constructed of knit mesh polyester fabric, cover the lower arm and feature raw edges. 1048Z Black Widow Witch costume consists of a under-dress, mesh over-dress, mesh shrug and witch hat. The under-dress is constructed of knit polyester fabric, is sleeveless and features an elasticized top and raw hemline. The over-dress is constructed of knit mesh polyester fabric, and features one sleeve and overlock-stitch edges. The shrug is constructed of knit mesh polyester fabric, and features sleeves, a back panel and overlock-stitch edges. The witch hat is constructed of knit polyester fabric. The costumes consist of two garments, a dress and cape or shrug. 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 the Items 1037Z and 1048Z under-dress and over-dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls' suits…blazers, dresses, skirts…knitted or crocheted : Dresses: Of synthetic fibers: Other.” The duty rate will be 16.2% ad valorem. The textile category designation is 636. The applicable subheading for the Item 1037Z cape and 1048Z shrug 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.” The duty rate will be 15.1% ad valorem. The textile category designation is 659. The applicable subheading for the Item 1037Z wristlets will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted…Other accessories: Other: Other, Of man-made fibers: Other.” The rate of duty will be 14.8%. The textile category designation is 659. The applicable subheading for the 1048Z witch hat will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles…Other: Other.” The rate of duty will be Free. 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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 merchandise is being classified in accordance with the Court of International Trade decision in Rubie’s Costume Company v. United States, No.99-06-00388, Slip Op.02-14, (CIT Feb.19, 2002). It will be exempt from export visa and quota requirements if exported prior to June 1, 2002, and entered for consumption or withdrawn from warehouse for consumption prior to August 1, 2002. See Federal Register, March 22, 2002 (Volume 67, Number 56, Pages 13318-13319). 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, National Commodity Specialist Division