CLA-2-61:RR:NC:3:353 J83325
Mr. Randy Williams
Seasons USA, Inc.
18644 East Powers Lane
Aurora, CO 80015
RE: The tariff classification of a costume from China.
Dear Mr. Williams:
In your letter received in this office on March 3, 2003, you requested a classification ruling. As requested, the sample will be returned to you.
Your submitted sample, style 12062-R2 is a girl’s witch costume. The costume features a girls’ knit body suit and skirt. The knit velveteen polyester body suit features over-lock stitching around the neckline, a satin ruffle trim on the front of the neckline and over-lock stitching on arm and leg openings. The knit velveteen polyester skirt features a waist with satin trim and ties at the waist, raw edged sides and a raw edged saw-tooth bottom. Also included is a child’s witch’s hat made of 100% polyester.
Style 12062-R2 consists of two garments, a bodysuit 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 bodysuit will be 6114.30.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: bodysuits and body shirts, other: other. The duty rate will be 32.2 percent ad valorem.
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’ suits, ensembles, suit-type jackets, blazers. dresses, skirts, . . . knitted or crocheted: skirts and divided skirts: of synthetic fibers: other, other The duty rate will be 16.1 percent ad valorem.
The applicable subheading for the hat will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles, parts and accessories thereof: other: other. The duty rate will be Free.
The bodysuit falls within category designation 659. Based upon international textile trade agreements products of China are subject quota and the requirement of a visa.
The skirt falls within category designation 642. Based upon international textile trade agreements products of China are subject quota and the requirement of a visa.
The witch’s hat is not subject to quota and the requirement of visa.
This merchandise 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 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division