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

NY L85015 June 13, 2005 CLA-2-61:RR:NC:TA:353 L85015 CATEGORY: Classification TARIFF NO.: 6110.30.3055, 6104.53.2020, 6117.80.9540 Ms. Leah C. Navidad Disguise, Inc. 11906 Tech Center Ct. Poway, CA 92064 RE: The tariff classification of a child’s costume from China. Dear Ms. Navidad: In your letter dated May 11, 2005 you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style 5676, New Orleans Audition Standard Costume consists of a pullover top, skirt and glovette composed of knit 100% polyester fabric. The pullover top reaches the waist and has one long sleeve and one short sleeve, shirring on each sleeve and piping around the neck. The short skirt is styled with shirring below the waist and has a finished waistband. The glovette has no fingers and a hole for the thumb finger. The New Orleans Audition Standard Costume 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 applicable subheading for style 5676, New Orleans Audition Standard Costume pullover top will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters, pullovers…and similar articles, knitted: Of man made fibers: Other…Other: Women’s or girls’.” The duty rate will be 32% ad valorem. The textile category designation is 639.  The applicable subheading for the skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’…skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’." The duty rate will be 16% ad valorem. The textile category designation is 642.    The applicable subheading for the glovette 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 14.6% ad valorem. The textile category designation is 659. 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