CLA-2-61:RR:NC:WA:3:353 G88709
Ms. Anne Ornstein
Lillian Verson Corp.
One Theall Rd.
Rye, New York 10580-1450
RE: The tariff classification of an Alladin, Space Girl, Space Boy and Vampire Costumes from China .
Dear Ms. Ornstein:
In your letter of March 22, 2001 you requested a classification ruling.
Four samples of unisex children’s costumes were submitted with your request. Style #40123 Alladin consists of a blouse, pants, turban and sash composed of 100% knit polyester fabric that imparts a metallic look. The pants have a drawstring waistband and elastic at the ankles. The blouse has a self-tie closure at the back and on each side at the top it has a wing-type feature that give it a vest overlay look. The sash is approximately 3 ½” in width with a hook and loop closure and the turban-like hat has a rolled brim.
Style #41069 Space Girl consists of a dress with a sash composed of knit 100% polyester fabric that imparts a metallic look. The dress has long sleeves, two hoop-like items on the skirt, a quilted overlay at the top that resembles a vest and a self-tie closure at the back. The sash is quilted with a hook and loop closure.
Style #41068 Space Boy consists of a blouse, vest-like garment and pants composed of 100% knit polyester fabric that imparts a metallic look. The blouse has long sleeves and a self-tie closure at the back. The vest is identical in design as the dress overlay, however it is a separate garment.
Style #4044 Vampire consists of a cape, vest and ascot composed of knit 100% polyester fabric. The full-length lined cape has an attached shawl at the top, stand-up collar and a self-fabric tie closure at the neck. The vest has a metallic look front with a button closure and a “V” neck. The tri-ruffle ascot is lace trimmed with a hook and loop closure at the back.
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.
All four costumes have 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 individual pieces of the costume for Space Girl, style #41069, dress and the sash are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the garment imparts the essential character.
The applicable subheading for the pants, style #s 40123 and 41068 will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…trousers…knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’ Other: Other.” The duty rate will be 28.7% ad valorem. The textile category designation is 648.
The applicable subheading for the dress, style #41069 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…knitted or crocheted: Dresses: Of synthetic fibers: Girls’.” The duty rate will be 16.3% ad valorem. The textile category designation will be 636.
The applicable subheading for the blouses style #s 40123 and 41068 will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ blouses and skirts, knitted or crocheted: Of man-made fibers: Other, Girls: Other.” The rate of duty will be 32.8% ad valorem. The textile category designation is 639.
The applicable subheading for the cape, and vests style #s 40444, 40123 and 41068 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.” The rate of duty will be 15.3% ad valorem. The textile category designation is 659.
The applicable subheading for the ascot, style #40444 will be 6117.20.9030, Harmonized tariff schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted…Ties, bow ties and cravats: Other, Of man-made fibers.” The duty rate will be 6% ad valorem. The textile category designation is 659.
The applicable subheading for the sashes, style #s 40123 and 41069 will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted…Other accessories: Other: Other, Of man-made fibers: Other.” The rate of duty will be 14.9% ad valorem. The textile category is 659.
The applicable subheading for the turban/hat, style #40123 will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hat and other headgear, knitted or crocheted…lined or trimmed: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” The rate of duty will be 25.9 cents/kg + 9.1% ad valorem. The textile category 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