The tariff classification of costumes from China.

NY I89852 January 23, 2003 CLA-2-61:RR:NC:3:353 I89852 CATEGORY: Classification TARIFF NO.: 6104.53.2020, 6117.80.9540, 6114.30.1020, 9503.90.0080, 4202.22.1500, 6504.00.3000, 7117.90.7500 Ms. Pat Beals Teetot & Co., Inc.5429 East La Palma Ave.Anaheim, CA 92807 RE: The tariff classification of costumes from China. Dear Ms. Beals: In your letter dated December 16, 2002, received in this office on January 14, 2003, you informed us that several changes had been made to Sample # 32110 Costume, which was subject of ruling NY I86620, dated October 28, 2002. Namely the A. skirt is now constructed of knit polyester fabric; the D. camisole is constructed of knit polyester fabric; the E. hanky skirt is constructed from knit polyester fabric; the G. shoes are constructed of nylon fabric; and the A. purse is constructed of nylon fabric with an outer surface of sheeting plastic. This ruling reflects those changes. As requested, the samples will be returned to you. The submitted sample # 32110 is a children’s costume consisting of an A. Skirt constructed of knit polyester fabric, B. Collar constructed of knit nylon fabric, C. Cuffs constructed of knit nylon fabric, D. Camisole Top constructed of knit polyester fabric, E. Hanky Skirt constructed of knit polyester fabric; F. Tutu constructed of knit nylon fabric; G. Shoes constructed of nylon fabric; H. Glovelettes (no fingers) constructed of knit nylon fabric; A. Purse constructed of nylon fabric with an outer surface of sheeting plastic; B. Straw Hat (sewn) constructed of strips of straw; and C. plastic Jewelry (over 20 cents per dozen). The costume consists of skirts and a top. 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 A. Skirt, E. Hanky Skirt and F. Tutu will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…skirts…Skirts and divided skirts: Of synthetic fibers: Other, Girls’.” The duty rate will be 16.1% ad valorem. The textile category is 642. The applicable subheading for the B. Collar, C. Cuffs and H. Glovelettes (arm covers) 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 14.7% ad valorem. The textile category is 659. The applicable subheading for the D. Camisole Top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Tops, Women's or girls'.” The duty rate will be 28.4 % ad valorem. The textile category is 639. The applicable subheading for the G. Shoes will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys…Other, Other.” The duty rate will be Free. The applicable subheading for the A. Purse will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Handbags, whether or not with shoulder strap…With outer surface of sheeting of plastic or of textile materials: With outer surface of sheeting of plastic.” The duty rate will be 16.4% ad valorem. The applicable subheading for the B. Straw Hat will be 6504.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, plaited or assembling strips…Of vegetable fibers…Sewed.” The duty rate will be 6% ad valorem. The applicable subheading for the C. Plastic Jewelry (2 rings, 3 bracelets, 1 pair earrings) will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Valued over 20 cents per dozen pieces or parts: Other: Of plastics” The duty rate will be Free. 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