The tariff classification of a costume from Hong Kong and China.

NY I85314 September 6, 2002 CLA-2-61:RR:NC:3:353 I85314 CATEGORY: Classification TARIFF NO.: 6110.30.3055, 6110.30.3035, 6104.63.2011, 6117.80.9540, 6117.80.8500 Seasons (HK) Ltd. Room 1114-5, Tower A New Mandarin Plaza 14 Science Museum Rd. Tsim Sha Tsui East Kowloon, Hong Kong RE: The tariff classification of a costume from Hong Kong and China. Dear Mr./Ms.: In your letter dated August 10, 2002 you requested a classification ruling. The submitted sample, style CS03/0050B is an adult size unisex Hippie Costume. The costume consists of a pullover, pants, vest, belt and headband. The pullover and pants are made of knit 100% polyester velveteen fabric. The vest, belt and headband are made from a warp knit acrylic fabric of pile construction. The pullover has long sleeves, and a V neckline. The vest is tattered at the bottom and has a full front opening. The bell bottom pants have an elastic waistband and the belt is approximately 3” in width without a buckle. The headband is a straight piece of fabric approximately 1” in width. The Hippie Costume, style CS03/0050B consists of three garments, a pullover vest and pants. 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 pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters, pullovers…knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Women’s or girls’.” The duty rate will be 32.4% ad valorem. The textile category is 639. The applicable subheading for the vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters, pullovers…knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Vests, other than sweater vests: Women’s or girls’.” The duty rate will be 32.4% ad valorem. The textile category is 659. The applicable subheading for the pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girl’s suits…trousers…knitted or crocheted: Trousers…breeches and shorts: Of synthetic fibers: Other; Other, Trousers and breeches: Women’s: Other.” The duty rate will be 28.6% ad valorem. The textile category is 648. The applicable subheading for the belt 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 duty rate will be 14.8% ad valorem. The textile category is 659. The applicable subheading for the headband will be 6117.80.8500, Harmonized tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted:…Other accessories: Other: Headbands, ponytail holders and similar articles.” The duty rate will be 14.8% ad valorem. 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). The case has been appealed. The merchandise will be exempt from export visa and quota requirements until further notice. See Federal Register, June 25, 2002 (Volume 67, Number 122, Page 42760). Based upon international textile trade agreements products of Hong Kong and 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