The tariff classification of a costume from China.

NY J81875 March 14, 2003 CLA-2-61:RR:NC:3:353 J81875 CATEGORY: Classification TARIFF NO.: 6104.63.2028, 6307.90.9889, 6114.30.3070, 6117.80.9540, 9503.90.0080 Mr. Ken August Easter Unlimited, Inc. Fun World 80 Voice Rd. Carle Place, NY 11514 RE: The tariff classification of a costume from China. Dear Mr. Ken August: In your letter dated February 28, 2003, you requested a classification ruling. The submitted sample, Item 1096 and 1096H, Shake, Rattle and Roll Adult Costume consists of trousers, padded chest and belly, top, cape, belt and a toy microphone. The trousers, padded chest and belly, jacket, cape and belt are made of knit polyester fabric. The trousers have a thin elastic waist band at the back and they are flair at the bottom. The padded chest and belly is backless and is tied on with simple string ties. The long sleeve top is open to the waist with a pointed collar, raw and overlock stitched edges and has a hook and loop strip closure at the back. There is also a short cape with a full front opening, overlock stitched edges and a hook and loop closure at the front. Accompanying the costume is a toy microphone. The Shake, Rattle and Roll Costume consists of three garments, a trousers, top and a cape. Section XI Note 13 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 trousers will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…knitted or crocheted: Trousers…Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other: Other.” The duty rate will be 28.4% ad valorem The textile category designation is 648. The applicable subheading for the padded chest will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up articles…Other: Other, Other.” The duty rate will be 6.4% ad valorem. The applicable subheading for the top and 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 textile category designation is 659. The applicable subheading for the belt is 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 toy microphone will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toy; reduced size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The duty rate will be free. Based upon international textile trade agreements products of China 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