The tariff classification of children’s costumes from China.

NY I86718 October 15, 2002 CLA-2-61:RR:NC:3:353 I86718 CATEGORY: Classification TARIFF NO.: 6104.43.2020, 6104.53.2020, 6114.30.1020 Ms. Elsa Wong GT Plus Ltd. 4/F Kowloon centre 29-43 Ashley Rd. Tsimshatsui, Hong Kong RE: The tariff classification of children’s costumes from China. Dear Ms. Wong: In your letter dated September 28, 2002 you requested a classification ruling. The submitted samples are girls’: 1) Pink dress made of knit polyester fabric with some beads. The one-piece dress has four layers of netting on the skirt, spaghetti straps on the shoulders, a bow at the waist and a zipper closure at the back.. 2) Blue one-piece dress made from knit polyester fabric. The garment has 3 layers of netting on the skirt and some beading on the skirt and bodice. 3) Fairy Costume , three piece skirt, tutu and top made from knit polyester fabric. The skirt has layers of netting and a elastic waistband covered with fabric. The bottom has a tattered hem. The top has elasticized straps and wings attached to the back. The 3) Fairy Costume consists of three garments, a top, skirt and tutu. 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 1) Pink Dress and 2) Blue Dress will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…dresses…Dresses: Of synthetic fibers: Girls’.” The duty rate will be 16.2% ad valorem. The textile category is 636. The applicable subheading for the 3) Fairy costume skirt and tutu will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…skirts…Skirts and divided skirts: Of synthetic fibers: Other, Girls’.” The duty rate will be 16.2% ad valorem. The textile category will be 642. The applicable subheading for the 3) Fairy Costume top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’. The duty rate will be 28.6% ad valorem. The textile category is 639. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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