The tariff classification of costume shirts and tops from China and/or Sri Lanka.

NY H83485 August 7, 2001 CLA-2-61:RR:NC:WA:3:353 H83485 CATEGORY: Classification TARIFF NO.: 6104.53.2020, 6114.30.1020 Mr. Kevin Egan E. Besler & Co. 115Martin Lane Elk Grove Village, IL 6000-1309 RE: The tariff classification of costume shirts and tops from China and/or Sri Lanka. Dear Mr. Egan: In your letter dated July 9, 2001, on behalf of Learning Curve Int’l. Inc., you requested a classification ruling. The samples will be returned as per your request. The submitted samples are children’s costume skirts and tops. The skirts are composed of knit 100% polyester fabric and the tops are composed of knit 80% nylon/20% polyester fabric. Item #31121440 is a handkerchief styled velour short skirt with an elasticized waistband covered with spangles. Item #31820440 is a halter styled velour top with covered elastic around the back and arms and a mock turtle neck collar with a hook and loop closure at the back. Item #31131430 is a long velour skirt with turkey feathers at the bottom and a covered elasticized waistband. Item #31825440 is a velour front, sun top with a plastic jewel at the center and 1” wide straps. Item #31124430 is a short shimmer skirt with feathers at the bottom and a covered elastic waistband. Style #30820110 is a velour halter to with a 1” wide spangle collar. Item #30146180 is a long tube gathered shirt with turkey feathers at the bottom and a covered elasticized waistband. Item # 30804220 is a spangle covered sun top with 1” straps. 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 skirts and tops are made of durable fabric, have finished edges and have 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 skirts, item #s31121440, 31131430, 31124430 and 30146180 will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ suits,…skirts,…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’.” The duty rate will be 16.3% ad valorem. The textile category designation is 642. The applicable subheading for the tops, item #s 31820440, 31825440, 30820110 and 30804220 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, Women’s or girls’.” The rate of duty will be 28.9% ad valorem. The textile category designation is 639. Based upon international textile trade agreements products of China and Sri Lanka 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