CLA-2-62:RR:NC:3:353 I80972

TARIFFNO.:6504.00.3000,6217.10.9530,6204.53.3020,6104.53.2020,6117.10.2030,6116.93.880,
6117.80.9540, 4202.22.1500, 6701.00.3000, 6505.90.6090,
6117.80.8500, 7117.90.5500, 7117.90.7500, 6702.90.3500

Ms. Ann Ornstein
Lillian Vernon Corp.
One Theall Rd.
Rye, NY 10580-1450

RE: The tariff classification of costumes from China.

Dear Ms. Ornstein:

In your letter dated April 25, 2002 you requested a classification ruling. The samples will be returned to you.

The submitted samples, style LV#547Z00 are costumes that are not sold in their imported state. You state that once in the United States, they are combined with other components and shipped to your customers in a printed cardboard box. Sample 1, pink sewed straw hat with a 3” brim. Sample 2, woven 100% polyester gold lame like sash approximately 3” wide. Sample 3, white knit man-made fiber lace veil; you state it is woven, but examination reveals it is knit. Sample 4, white knit polyester gloves without fourchettes. Sample 5, pink knit nylon net sash approximately 2 ½” wide. Sample 6, gold plastic lame clutch purse. Sample 7, pink knit 100% polyester scarf with sequin-like adornments. Sample 8, Two plastic bangle bracelets. Sample 9, woven polyester skirt with elastic at the waist and a ruffle at the bottom. Sample 10, fan made of feathers. Sample 11, hat made of knit man made fiber fabric with sequin-like adornments, a feather at the side and an elastic chinstrap. Sample 12, stole made from knit 100% acrylic faux fur fabric with a hook and loop closure at the front. Sample 13, two-layer skirt made from knit net tulle fabric with elastic at the waist. Sample 14, short skirt made from woven 100% polyester fabric with elastic at the waist and lace trim. Sample 15, headband made from knit man-made fiber fabric with sequin-like adornments. Sample 16, two plastic beaded necklaces. Sample 17, feather boa, Sample 18, flower made from polyester fabric with a safety pin on the back.

The applicable subheading for Sample 1, straw hat will be 6504.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, plaited or made form assembling strips…Of vegetable fibers…Sewed.” The duty rate will be 6.1% ad valorem.

The applicable subheading for Sample 2, woven sash flower pin will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTS), which provides for Other made up clothing accessories…Accessories: Other: Other, Of man-made fibers.” The duty rate will be 14.8% ad valorem. The textile category is 659.

The applicable subheading for Sample 3, 7 and 12 veil will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted…Shawls, scarves…veils and the like: Of man-made fibers, Other.” The duty rate will be 11.4% ad valorem. The textile category is 659.

The applicable subheading for Sample 4, gloves will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTS), which provides for “Gloves…Of synthetic fibers: Other: Other: Without fourchettes.” The duty rate will be 18.8% ad valorem. The textile category is 631.

The applicable subheading for Sample 5, sash will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted…Other accessories: Other: Other, Of man-made fibers: Other. The duty rate will be 14.8% ad valorem. The textile category is 659.

The applicable subheading for Sample 6, purse will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Trunks…purses…Handbags…With outer surface of sheeting of plastic or of textile materials: With outer surface of sheeting of plastic.” The duty rate will be 16.8% ad valorem.

The applicable subheading for Sample 8, bracelets will be 7117.90.5500, Harmonized Tariff schedule of the United States (HTS), which provides for “Imitation jewelry: Valued not over 20 cents per dozen pieces or parts: Other.” The rate of duty will be 7.2% ad valorem.

The applicable subheading for Sample 8, bracelets and Sample 16 necklaces will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The duty rate will be Free.

The applicable subheading for Sample 9, and Sample 14, skirts will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…skirts…Skirts and divided skirts: Of synthetic fibers: Other: Other, Girls’.” The duty rate will be 16.2 % ad valorem. The textile category is 642.

The applicable subheading for Sample 10, fan and Sample 17, boa will be 6701.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Skins and other parts of birds…feathers…articles thereof: Articles of feathers or down.” The duty rate will be 4.7% ad valorem. The applicable subheading for Sample 11, hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted…Other: Of man-made fibers: Knitted or crocheted…Not in part of braid, Other: Other: Other.” The rate of duty will be 23.9 cents/kg + 8.4% ad valorem. The textile category is 659.

The applicable subheading for Sample 13, skirt 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 is 642.

The applicable subheading for Sample 15, headband will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted…Other accessories: Other: Headbands, ponytail holders and similar articles.” The duty rate will be 14.8% ad valorem.

The applicable subheading for Sample 18, flower will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Artificial flowers…Of other materials: Other: Of man-made fibers.” The duty rate will be 9% ad valorem. China is a member of the World Trade Organization (WTO), and Samples 3, 4, 7 and 12 are not subject to quota or the requirements of a visa.

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