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

NY L85016 June 7, 2005 CLA-2-61:RR:NC:TA:353 L85016 CATEGORY: Classification TARIFF NO.: 6110.30.3055, 6104.63.2028, 6117.80.9540 Ms. Leah C, Navidad Disguise, Inc. 11906 Tech Center 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 5679, Las Vegas Audition Deluxe Costume Set consists of a blouse, pants and cuff composed of knit 100% polyester fabric. The pullover style blouse is hip length with a ruffle at the bottom, short sleeves and a V neckline. The pants have a tunneled elastic waistband with a ruffle at the bottom. The cuff is worn on the wrist. The blouse has flimsy seams at the arms and bottom hem with multiple styling features and a finished neck. The pants have flimsy seams and styling at the ankles. The costume considered is well made. The Las Vegas Audition Deluxe, style 5679, consists of two or more garments. Note 13 of Section XI, of the HTSUSA, requires that 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 pullover 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 is 639. The applicable subheading for the pants will be 6104.63.2028, 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 . . . knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other.” The duty rate will be 28.4 percent ad valorem. The textile category designation is 648. The applicable subheading for the cuff 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 duty rate 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