CLA-2-61:RR:NC:3:353 I89936
6117.80.8500
Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Ave.
Ft. Lauderdale, FL 33301
RE: The tariff classification of children’s costumes from Taiwan.
Dear Ms. Alice Liu:
In your letter dated January 23, 2003 you requested a classification ruling. The samples will be returned to you as requested.
Item W79C7606 is a Halloween Child Costume Assortment, Wizard, Vampire, Skeleton, Clown and Ninja. The Clown and Ninja Costumes were previously address in ruling NY I83366 dated July 22, 2002.
Three samples of knit polyester costumes were submitted with your request. The Wizard Costume Set consists of a robe and a hat. The long robe has a finished neck and sleeves, raw back edges and bottom, and string tie. The robe is overall well-made garment. The hat is cone shaped with a cuff around the bottom
The Vampire Costume consists of a cape, blouse/shirt and pants. The cape has a 5” collar and a string tie at the front and raw edges. The long sleeve blouse has a ruffled collar and a string tie. The pants have a finished, turned elastic waistband.
The Skeleton Costume consists of a jumpsuit, cape and headband. The well-made cape is styled with an 8” collar, a finished neckline with a self-fabric tie and tattered at the bottom. The well-made jumpsuit has long sleeves, a finished neckline, and a hook and loop strip closure. The textile headband has an elastic at the back.
GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the robe of the Wizard Costume imparts the essential character of the set.
The Vampire Costume consists of three garments, a cape, blouse and pants and the Skeleton Costume consists of two garments, a jumpsuit and cape. Section XI Note 13 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 Wizard Costume, and the Vampire and Skeleton Costume capes will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’.” The duty rate will be 15% ad valorem. The textile category designation is 659.
The applicable subheading for the Vampire Costume blouse/shirt will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provide for “ Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other, Girls’: Other.” The duty rate will be 32.3% ad valorem. The textile category designation is 639.
The applicable subheading for the Vampire Costume pants will be 6104.63.2021, Harmonized Tariff Schedule of the United States, (HTS), which provides for “Women’s or girls’…trousers…knitted or crocheted: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other.” The duty rate will be 28.4% ad valorem. The textile category designation is 237.
The applicable subheading for the Skeleton Costume jumpsuit will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Women’s or girls’: Other.” The duty rate will be 15% ad valorem. The textile category designation is 659.
The applicable subheading for the Skeleton Costume 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 14.7% ad valorem. There is no quota and/or visa on this merchandise.
Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.
Even though the Wizard Hat is included as a constituent part of the Wizard Costume Set for classification purposes, it still falls within textile category 659, and products originating in Taiwan are subject to visa requirements which must still be met.
Only the W79C7606, Vampire Cape is 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).
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