The tariff classification of a Harem Costume from China.

NY G89677 May 9, 2001 CLA-2-62:RR:NC:WA:3:353 G89677 CATEGORY: Classification TARIFF NO.: 6204.63.3530, 6104.63.2028, 6211.43.0091, 6117.10.2030 Ms. Julie Wang Success System Services Ocean Dept. 223 E. Garvey Ave., Ste. #238 & 268 Monterey Park, CA 91755 RE: The tariff classification of a Harem Costume from China. Dear Ms. Wang: In your letter of April 18, 2001 you requested a classification ruling. A sample was submitted for examination with your request. The submitted sample, style UF 4054 is a child’s Harem Costume consisting of a top, long pants, brief-like pants and veil. The top and long harem pants are composed of woven man-made fiber fabric. The long harem pants have a sequin waistband and sequins at the ankles. The top extends to the mid-riff with sequins at the front, textile back and wide textile shoulder straps. The brief-like pants and veil are composed of knit man-made fiber fabric. The veil has an elasticized sequin headband and the brief-like pants have an elastic waistband and elastic at the leg openings. Heading 9505, HTSUSA, includes articles which are for “Festive, carnival, or other entertainment.” It must be noted, however, that Note 1(e), chapter 95, HTSUSA, does not cover “fancy dress, of textiles, of chapter 61 or 62.” In HRL 957318, Customs stated that it had agreed to classify as festive articles in subheading 9505.90.6000, costumes of a flimsy nature and construction, lacking in durability, and generally recognized as not being a normal article of apparel. The costume is made from a durable fabric and has finished edges and styling. The amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability. 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 long pants will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girl’s suits, …breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other, Trousers and breeches: Girls’: Other.” The duty rate will be 29.1% ad valorem. The textile category designation is 648. The applicable subheading for the brief-like pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…breeches…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 28.7% ad valorem. The textile category designation is 648. The applicable subheading for the top will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments women’s or girls: Of man-made fibers, Other.” The rate of duty will be 16.3% ad valorem. The textile category designation is 659. The applicable subheading for the veil will be 6117.10.2030, harmonized Tariff Schedule of the United States (HTS), which provides for “Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers, Other. The rate of duty will be 11.5% ad valorem. The textile category designation is 659. 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 212-637-7084. Sincerely, Robert S. Swierupski Director, National Commodity Specialist Division