The tariff classification of a costume from China.

NY J86151 June 19, 2003 CLA-2-62:RR:NC:3:353 J86151 CATEGORY: Classification TARIFF NO.: 6211.43.0091, 6204.63.3510, 6307.90.9889, 9503.90.0080 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Ave. Philadelphia, PA 19153 RE: The tariff classification of a costume from China. Dear Mr. Hoffacker: This ruling replaces ruling J83578 dated may 19, 2003, on behalf of Big Lots Stores, Inc., that contained a clerical error. The ruling reads as follows: The submitted sample, Item HWG-005-AM-2, Doctor Costume Set is an adult costume consisting of a upper body garment, pants, mask and a plastic faux syringe and stethoscope. The upper body garment, pants and mask are made of woven 100% polyester fabric. The upper body garment has ¾ sleeves and a full back opening with self-fabric ties. The pants have a 3/8”elastic waistband. The Doctor Costume consists of two garments, a upper body garment and pants. 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 upper body garment will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits…other garments: Other garments, Women’s or girls’: Of man-made fibers, Other.” The duty rate will be 16.1% ad valorem. The textile category designation is 659. The applicable subheading for the trousers will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’… trousers…Trousers…Of synthetic fibers: Other: Other: Other: Other: Other, Trousers and breeches: Women’s.” The duty rate will be 28.8% ad valorem. The textile category is 648. The applicable subheading for the mask 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 wills be7% ad valorem. The applicable subheading for the faux stethoscope and syringe will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The rate of duty will be free. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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. The upper body garment 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 646-733-5053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division