CLA-2-61:RR:NC:3:353 L82557
TARIFF NO.; 9505.90.6000; 6113.00.9086
Mr. Frank Gomez
World Exchange, Inc.
8840 Bellanca Avenue
Los Angeles, CA 90045
RE: The tariff classification of costumes from China.
Dear Mr. Gomez:
In your letter dated February 4, 2005, on behalf of California Costume Collection, you requested a classification ruling.
Your submitted sample, style 05095 is an adult’s Moonlight Vixen costume. The costume set features a skirt and top made from coated man-made knit fabric. The well-made top has styling features, a finished neck and well-made closures. The well-made skirt features styling features and a finished waist. The set also contains flimsy leg covers and arm covers.
The costume consists of two garments. 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 skirt and top will be 6113.00.9086 Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other, other: other: women’s or girls’. The duty rate will be 7.1 percent ad valorem.
The applicable subheading for the boot covers and sleevelets 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 skirt and top fall within textile category designation 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