The tariff classification of a child’s costume from China.

NY J88608 October 1, 2003 CLA-2-62:RR:NC:3:353 J88608 CATEGORY: Classification TARIFF NO.: 6211.43.0091, 6204.53.3020, 6505.90.8090, 6117.80.9540, 9503.90.00.80 Mr. Richard Wadiri Naito Design Intl. Co. Ltd. 900 Livingston Ave. North Brunswick, NJ 08902 RE: The tariff classification of a child’s costume from China. Dear Mr. Wadiri: In your undated letter you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, Princess Costume A, consists of a top, skirt and hat, lace sleeves and slippers. The top, skirt, hat and faux slippers are made of woven polyester fabric. The lace sleeves are made of knit polyester fabric. The midriff top has faux sequins and a single stitched elastic at the top and bottom with a hook and loop closure at the back. The long skirt has a single stitched elastic waistband and over locked stitching at the top and bottom. The long lace sleeves come to a point at the hand and the hat is cone shaped with ribbon streamers at the top. The slippers have elastic around the opening and a rosette in the center of the slipper. The Princess Costume A consists of two garments, a top 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 midriff top will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: other. The rate of duty will be 16.1 percent ad valorem. The textile category designation is 659. The applicable subheading for the skirt will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Skirts and divided skirts: Of synthetic fibers: Other…Girls." The rate of duty will be 16.1% ad valorem. The textile category is 641. The applicable subheading for the hat, will be 6505.90.8090 Harmonized Tariff Schedule of the United States (HTS), which provides for "Hats and other headgear…Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The duty rate will be 19 cents/kg + 6.9% ad valorem. The textile category is 659. The applicable subheading for the slippers 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 lace sleeves 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 rate of duty will be 14.7% ad valorem. The textile category is 659. This merchandise is being classified in accordance with the Court of International Trade decision in Rubie's Costume Company v. United States, 196 F. Supp. 2d 1320 (2002). The case has been appealed and the United States Court of Appeals for the Federal Circuit has issued a decision, App.No. 02-1373, on August 1, 2003, which will not be implemented until the end of the appeal period. See 19 CFR 176.31(b). 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