The tariff classification of a costume from China and/or Taiwan.

NY I86621 October 28, 2002 CLA-2-62:RR:NC:3:353 I86621 CATEGORY: Classification TARIFF NO.: 6206.40.3050, 6204.53.3020 Ms. Pat Beals Teetot Company, Inc. 5429 East La Palma Ave. Anaheim, CA RE: The tariff classification of a costume from China and/or Taiwan. Dear Ms. Beals: In your letter dated you requested a classification ruling. The submitted sample, style #21305 is a child’s cheerleader costume consisting of a top and skirt. The costume is composed of woven polyester fabric. The sleeveless blouse has a jewel collar and a self tie at the back. The skirt has a elasticized waistband. You had requested and received a previous ruling NY G87980 dated March 20, 2001 for the same merchandise in a knit fabric. The costume consists of two garments, a blouse and a skirt. 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 blouse style #21305 will be 6206.40.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ blouses shirts and shirt blouses: Of man-made fibers: Other: Other, Other: Girls’: Other.” The duty rate will be 27.2% ad valorem. The textile category is 641. The applicable subheading for the skirt #21305 will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…skirts…Skirts and divided skirts: Of synthetic fibers: Other: Other, Girls’. The duty rate will be 16.2% ad valorem. The textile category is 642. 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 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). 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