The tariff classification of a costume from China.

NY J88578 October 1, 2003 CLA-2-61:RR:NC:3:353 J88578 CATEGORY: Classification TARIFF NO.: 6114.30.1020; 6204.53.3020; 6117.80.9540; 6701.00.3000 9503.90.0080 Mr. Richard Wadiri Naito Design International Co. Ltd. 900 Livingston Avenue North Brunswick, NJ 08902 RE: The tariff classification of a costume from China. Dear Mr. Wadiri: In your undated letter received in this office on September 3, 2003, you requested a classification ruling. Your submitted sample, is a girl’s Fairytale Princess C costume. You state the costume features a girl’s woven top and skirt. Examination by this office reveals the top is made from a knit fabric. The knit sequin polyester top features an elasticized neckline with over-lock stitching and raw edge mesh fabric forming a collar and armholes, hook and loop tab closures on the full back opening and an elasticized bottom with over-lock stitching. The top does not reach the waist. The woven polyester skirt features an elasticized waist with over-lock stitching, two hook and loop tab closures on the full back opening and over-lock stitching on the bottom. Also included are two raw edged elasticized knit fabric wrist cuffs, a boa headband and fabric ballet-type shoes. The Fairytale Princess C Costume consists of two garments, a top 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 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 28.4 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, ensembles, suit-type jackets, blazers. dresses, skirts, . . . ; skirts and divided skirts: of synthetic fibers: other: other, girls’. The duty rate will be 16.1 percent ad valorem. The applicable subheading for the wrist cuffs will be 6117.80.9540, 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: other accessories: other: other, of man-made fibers: other. The duty rate will be 14.7 percent ad valorem. The applicable subheading for the boa headband will be 6701.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof: articles of feathers or down. The duty rate will be 4.7 percent ad valorem. The applicable subheading for the slippers will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; . . .: other, other. The duty rate will be Free. The top falls within category designation 639. The skirt falls within category designation 642. The wrist cuffs fall within category designation 659. The boa headband and slippers are 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, 196 F. Supp. 2d 1320 (2002). The case has been appealed and the United States Court of Appeals for the Federal Circuit has issued a decision, App.No. 02-1373, on August 1, 2003, which will not be implemented until the end of the appeal period. See 19 CFR 176.31(b). 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