The tariff classification of costumes from China.

NY I82905 June 18, 2002 CLA-2-61:RR:NC:3:353 I82905 CATEGORY: Classification TARIFF NO.: 6114.30.2060 6104.53.2020, 6104.43.2020 Ms. Julie Wang Success System Services Ocean Dept. 223 E. Garvey Ave., Ste. #238 & #268 Monterey Park, CA 91755 RE: The tariff classification of costumes from China. Dear Ms. Wang: In your letter dated June 6, 2002, on behalf of Faith Apparel Corp., you requested a classification ruling. Two samples of girl’s costumes were submitted with your request. Item No. K4903 consists of a bodysuit and skirt/tutu composed of knit 100% polyester fabric. The front of the bodysuit is net with glued on sequins and the back is a solid knit fabric. The net skirt/tutu has an elastic waistband and spangle trim on each layer of the tutu. Item No. K15102 is a dress with feathers on the shoulders, a sequined front bodice, net shirt and panties attached. Item No. K4903 consists of two garments, a bodysuit and skirt/tutu. 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 bodysuit, Item No. K4903 will be 6114.30.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Bodysuits and bodyshirts, Other: Other.” The duty rate will be 32.5% ad valorem. The textile category is 659. The applicable subheading for the skirt/tutu, Item No.K4903 will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ suits…skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’.” The duty rate will be 16.2% ad valorem. The textile category is 642. The applicable subheading for the dress, Item No. 15102 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…dresses…knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The duty rate will be 16.2% ad valorem. The textile category is 636. Based upon international textile trade agreements products of China 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 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