The tariff classification of a costume from China.

NY J80864 March 12, 2003 CLA-2-61:RR:NC:3:353 J80864 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6104.53.2010; 6114.303070; 9615.11.4000; 6116.93.8800; 6307.90.9889 Mr. Ken August Fun- World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a costume from China. Dear Mr. August: In your letter received in this office on February 13, 2003, you requested a classification ruling. Your submitted sample, style 5021H is a women’s costume. The costume features a woman’s knit dress and skirt. The knit panne velvet polyester top of the dress features over-lock stitching around the neckline, boa trim on the front of the neckline, a halter neck with a tie closure and over-lock stitching on the back opening. The sheer mesh bottom of the dress is attached to the top by a single row of stitching and has a raw edged bottom. The knit polyester underskirt features an elasticized waist and a raw edged saw tooth bottom. Also included is a sequined apron with raw edged ties and a raw edged saw tooth bottom, a headband covered with sequins and stuffed sequined covered “devil” horns. The costume also includes polyester knit elbow length gauntlet style mitts with finger loop and trimmed with boa on the elasticized top of the mitt. The costume finally features a sequined covered stuffed devil tail with a loop on the end to fasten on the apron part of the costume. Style 5021H is sold on a hanger and style 5021 is sold in a poly-bag with photo insert. Styles 5021H and 5021 consist of two garments, a dress and 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 dress will be 6104.43.2010 Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers. dresses, skirts, . . . knitted or crocheted: dresses: of synthetic fibers: other, women’s. The duty rate will be 16.1 percent ad valorem. The applicable subheading for the skirt will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers. dresses, skirts, . . . knitted or crocheted: skirts and divided skirts: of synthetic fibers: other, women’s. The duty rate will be 16.1 percent ad valorem. The applicable subheading for the apron 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 percent ad valorem. The applicable subheading for the headband with horns will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: other: other. The duty rate will be 11 percent ad valorem. The applicable subheading for the mitt will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: without fourchettes. The duty rate will be 18.7 percent ad valorem. The applicable subheading for the tail will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other, other. The duty rate will be 6.4 percent ad valorem. The dress falls within category designation 636. Based upon international textile trade agreements products of China are subject quota and the requirement of a visa. The skirt falls within category designation 642. Based upon international textile trade agreements products of China are subject quota and the requirement of a visa. The apron falls within category designation 659. Based upon international textile trade agreements products of China are subject quota and the requirement of a visa. China is a member of the World Trade Organization (WTO), and the mitts are not subject to quota or the requirements of a visa. The headband and the tail are not subject to quota and the requirement of 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). It will be exempt from export visa and quota requirements if exported prior to June 1, 2002, and entered for consumption or withdrawn from warehouse for consumption prior to August 1, 2002. See Federal Register, March 22, 2002 (Volume 67, Number 56, Pages 13318-13319). 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