The tariff classification of a children’s and adult costume from Taiwan.

NY J80779 March 6, 2003 CLA-2-61:RR:NC:3:353 J80779 CATEGORY: Classification TARIFF NO.: 6113.00.9086, 6114.30.3070 Ms. Angela G. Rouse Lillian Vernon Corp. One Theall Rd. Rye, New York 10580-1450 RE: The tariff classification of a children’s and adult costume from Taiwan. Dear Ms. Rouse: In your letter dated February 6, 2003 you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style LV #018754, Vampire Costume consists of a blouse and cape. It will be made in children’s and adult sizes. The blouse is made from knit 70% polyester/30% metallic fabric. The front of the garment is coated on the outer surface with a plastic material. The blouse has long sleeves raw or overlock stitched edges, and a well made collar, with a hook and loop tab closure at the back. It is styled with a faux ascot at the front and glued on embellishments. The cape has a large pointed collar and a self-fabric tie at the neck and raw edges around the cape. The Vampire Costume, style LV #018754 consists of two garments, a blouse and cape. 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 will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Women’s or girls.” The duty rate will be 7.2% ad valorem. The applicable subheading for the cape 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, Other: Women’s or girls’.” The duty rate will be 15% ad valorem. The blouse and cape fall within textile category designation 659. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. 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