The tariff classification of a costume from China.

NY J88579 October 1, 2003 CLA-2-61:RR:NC:3:353 J88579 CATEGORY: Classification TARIFF NO.: 6114.30.1020, 6204.53.3020 Mr. Richard Wadiri Naito Design Intl. Co. Ltd. 900 Livingston Ave. North Brunswick, NJ 08902 RE: The tariff classification of a costume from China. Dear Mr. Wadiri: In your undated letter you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, Pretend Costume E is a child’s costume consisting of a top and skirt. You state that the top is made of woven 100% polyester fabric. Examination revealed that the top is made of knit fabric. The skirt is made of woven 100% polyester fabric. The flimsy top has narrow straps and single stitched elastic at the top with over locked stitching at the top and bottom and a hook and loop closure at the back. The long skirt has marabou feather trim at the bottom, and an embellished, single stitched elastic waistband, a finished closure edge, and a hook and loop tab closure. The skirt is considered well made. The Pretend E 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 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 rate of duty will be 28.4% ad valorem. The textile category is 639. 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, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Skirts and divided skirts: Of synthetic fibers: Other…Girls." The rate of duty will be 16.1% ad valorem. The textile category is 641. Based upon international textile trade agreements for the skirt 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 top 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