CLA-2-61:RR:NC:3:353 I83366
6117.10.2030
Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301
RE: The tariff classification of costumes from Taiwan.
Dear Ms. Liu:
In your letter dated June 20, 2002 you requested a classification ruling. As requested, the samples will be returned to you.
The submitted sample is W79C7002 Assorted Halloween Children Costumes. W79C7002 consists of 6 costumes: Ninja, Clown, Doctor, Purple Princess, Arabian Princess and Spider Witch. Although sold as an assortment at importation, each of the costumes in the assortment is packaged for separate retail sale.
W79C7002 Ninja costume consists of a blouse, pants and rectangular tie-on accessories constructed of knit 100% polyester fabric. The blouse features stuffed “arm muscles,” a hood, partial rear self-fabric tie closure and finished edges. The pants feature a turned, finished waist and raw edges at the ankle.
W79C7002 Clown costume consists of a blouse, pants and hat constructed of knit 80% polyester, 20% nylon fabric. The blouse features a styled collar, finished neck, partial rear self-fabric tie closure and overlock stitched rear closure, cuffs and bottom. The pants feature a finished, turned waist and overlock stitching at the ankles. The hat is cone-shaped with a fabric chin-tie.
W79C7002 Doctor costume consists of “scrub” shirt, pants and face mask constructed of woven cotton fabric and a plastic toy stethoscope. The shirt has a finished neck and collar, and a full front left over right hook and loop strip closure. The pants have an elasticized waist and cuffs.
W79C7002 Purple Princess costume is an ankle-length dress constructed of knit 80% polyester, 20% nylon fabric. The top of the dress is lined, the neck is finished and the dress features styling with multiple layers of knit net material.
W79C7002 Arabian Princess consists of a top, pants and veil. The Top and Pants are constructed of knit 60% polyester, 40% nylon fabric. The abbreviated pullover top features a V-neck, long net sleeves, styling and a finished neck. The pants feature a well-constructed elasticized waist and “Arabian” styling. The veil is of net construction.
W79C7002 Spider Witch consists of a dress, headband and belt. The dress is composed of knit 80% polyester, 20% nylon fabric and features an overlock stitched neck and raw edges. The headband and belt are constructed of knitted fabric over foam.
The individual pieces of the Spider Witch costume, the headband, belt and the dress, are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the garment imparts the essential character.
The Ninja and Clown costumes consist of two garments, a blouse and pants; the Doctor costume, a shirt and pants and the Arabian Princess costume, a top and pants. 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 Ninja and Clown blouses will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ blouses…Of man-made fibers: Other, Girls’ Other.” The duty rate will be 32.5% ad valorem. The textile category is 639.
The applicable subheading for the Ninja and Clown pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls'… dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts…knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls': Other: Other.” The rate of duty will be 28.6% ad valorem. The textile category designation is 648.”
The applicable subheading for the Ninja tie-on accessories 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: Other, Of man-made fibers: Other.” The duty rate will be 14.8% ad valorem. The textile category designation is 659.
The applicable subheading for the Clown hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric…whether or not lined or trimmed: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” The duty rate will be 23.9 cents per kilogram plus 8.4% ad valorem. The textile category designation is 659.
Chapter 62 Note 8 states “Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments…”
The applicable subheading for the Doctor shirt will be 6205.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for “Boys’ shirts, of cotton, other, other, other, other, boys’, other.” The duty rate will be 20% ad valorem. The textile category designation is 340.
The applicable subheading for the Doctor pants will be 6204.62.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: other, trousers and breeches: Girls’: Other: Other.” The duty rate will be 16.8% ad valorem. The textile category designation is 348.
The applicable subheading for the Doctor stethoscope will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys…puzzles of all kinds; parts and accessories thereof: Other.” The duty rate will be Free
The applicable subheading for the Doctor face mask will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up articles: Other: Other: Other, Other: Other.” The duty rate wills be 7% ad valorem.
The applicable subheading for the Purple Princess and Spider Witch dresses will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for ““Women’s or girls’…knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The duty rate will be 16.2% ad valorem. The textile category designation is 636.
The applicable subheading for the Arabian Princess 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.” The duty rate will be 28.6% ad valorem. The textile category designation is 639.
The applicable subheading for the Arabian Princess 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; knitted or crocheted…mufflers, mantillas, veils…Of man-made fibers, Other.” The duty rate will be 11.4% ad valorem. The textile category designation is 659.
Based upon international textile trade agreements products of Taiwan with textile category designations 639, 648, 659 340, 348 and 636, are subject to quota and the requirement of a visa. However, Taiwan is a member of the World Trade Organization (WTO), and the veil, category 659, is not subject to quota or the requirements 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.
The Clown and Spider Witch in the assortment are being classified in accordance with the Court of International Trade decision in Rubie’s Costume Company v. United States, No.99-06-00388, Slip Op.02-14, (CIT Feb.19, 2002). The case has been appealed. 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