The tariff classification of a costume from China.

NY L81998 February 11, 2005 CLA-2-62:RR:NC:3:353 L81998 CATEGORY: Classification TARIFFNO.: 6211.43.0091; 6204.53.3020; 6117.10.2030 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a costume from China. Dear Mr. Crago: In your letter dated January 11, 2005, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style CO79BA00411 Halloween Bride Dress-Up Kit is a child’s costume. The well-made costume consists of a woven polyester top and a skirt. The halter-top has styling features, a finished neck and sewn on embellishments. The skirt has styling features and a turned waist. The costume also features a bridal veil. Style C079BA00411 consists of two or more garments. 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 costume cannot be classified under subheading 9505.90.6000, HTS, because it is a well-made and not a flimsy costume. You also stated subheading 6204.43.4040, HTS, as a possible classification, the item cannot be classified under that subheading because it is a skirt and top not a dress. The applicable subheading for the 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 duty rate will be 16 percent ad valorem. 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-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: skirts and divided skirts: of synthetic fibers: other, girls’. The duty rate will be 16 percent ad valorem. The applicable subheading for veil will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories, knitted or crocheted, knitted or crocheted parts of garments or of clothing accessories: shawls, scarves, mantillas, veils and the like: of man-made fibers: other. The duty rate will be 11.3 percent ad valorem. The top falls within textile category designation 659. The skirt falls within textile category designation 642. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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