The tariff classification of textile Costumes from Hong Kong and China

NY K83403 March 11, 2004 CLA-2-95:RR:NC:SP:225 K83403 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Maria Johnson Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of textile Costumes from Hong Kong and China Dear Ms Johnson: In your letter dated February 2, 2004 you requested a tariff classification ruling. Style 2350 L/M/K, Mermaid Fairy Child, consists of a polyester dress, detachable three-layer peplum, detachable wings and a pair of gauntlets. The dress has two major styling features, a gather front and a ruffle at the bottom of the dress. The construction of the waist meets the flimsy standard. Thin elastic, sting tie closure and two over-lock edges complete the dress. The good will be considered a costume set with the dress being the essential character. Style 2352 L/M/K, Kitty Fairy Child, consists of a polyester dress, detachable three-layer skirt, detachable wings and a headband with cat ears. The dress has one styling feature, a gather front. The construction of the waist and the neck meets the flimsy standard. Sting tie closure, three over-lock edges, sewn on rick rac and a sewn in tail complete the dress. The good will be considered a costume set with the dress being the essential character The Mermaid Fairy Child and Kitty Fairy Child costumes meets the flimsy and non-durable requirements for classification within Heading 9505. The applicable subheading for Items 2350 L/M/K and 2352 L/M/K will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, including magic tricks, and practical joke articles; parts and accessories thereof: Other: Other. The rate of duty will be free. Style 2351 L/M/K, Crystalina Fairy Child, consists of a polyester dress, detachable two-layer skirt and detachable wings. The dress has two styling features, a pleated two-layer front and a two-layer reinforcement in the back. The construction of the waist and neck meets the flimsy standard. Thin elastic and two over-lock edges complete the dress. The skirt has one styling feature, two layers. The construction of the waist does not meet the flimsy standard. All other finishing touches and embellishments are on the styling feature. The skirt is attached to the dress with hook and loop fasteners. The surface area of the skirt obscures two thirds of the dress. The good will be considered a costume set with the skirt being the essential character. The applicable subheading for the Style 2351 L/M/K, Crystalina Fairy Child will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other: Girls’. The duty rate will be 16% ad valorem. Style No. 2351 L/M/K falls within textile category designation 642. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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. Your samples are returned as requested. 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 Alice J. Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division