The tariff classification of Textile Costumes from China

NY L80706 December 8, 2004 CLA-2-95:RR:NC:SP:225 L80706 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6204.43.4040 Ms. Leah C. Navidad Disguise, Inc. 11906 Tech Center Ct. Poway, CA 92064 RE: The tariff classification of Textile Costumes from China Dear Ms. Navidad: In your letter dated November 3, 2004 you requested a tariff classification ruling. Style 2356-FE, Witch Fairy, consists of a dress made of 100 percent polyester. There is also an overskirt, a headband and wings. The dress is the essential character of the set. Although there is one styling feature, all the construction and most of the finishing touches are considered to be flimsy. Style 2357-FR, Ballerina Fairy, consists of a dress made of 100 percent polyester. There is also an overskirt and wings. The dress is the essential character of the set. The dress has three styling features. The construction and most of the finishing touches are considered to be flimsy. Style 5790-FE, Hulk Low End, consists of a polyester jumpsuit and a mask. There is one styling feature, but all the construction and finishing touches are considered to be flimsy. Your samples are being returned as requested. The applicable subheading for Items 2356-FE, Witch Fairy and 5790-FE Hulk Low End, 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. The applicable subheading for Items 2357-FE, Ballerina Fairy will be 6204.43.4040, 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: Dresses: Of synthetic fibers: Other: Other: Girls’. The rate of duty will be 16 percent ad valorum. 6204.43.4040 falls within textile category designation 636. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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