CLA-2-61:RR:NC:WA:3:353 G88727
Ms. Anne Ornstein
Lillian Vernon Corp.
One Thell Road
Rye, New York 10580-1450
RE: The tariff classification of a unisex costume sets from India.
Dear Ms. Orstein:
In your letter dated March 23, 2001 you requested a classification ruling.
Two sets were submitted with your request. Style MR0391, Big Bad Wolf Costume consists of a jumpsuit, hands and feet and head. The costume is composed of knit 100% acrylic pile fabric. The jumpsuit has long sleeves, mock turtle neck collar, tail at the back and a back opening at the neck with a hook and loop closure. The glove-like and boot-like items M0354, Lamb Costume is composed of knit 100% acrylic pile fabric consisting of a jumpsuit, head, hands and feet. The jumpsuit has long sleeves, mock turtle neck collar, tail, and a back neck opening with a hook and loop closure. The hand coverings are glove-like. The boot-like items resemble hooves and the hood has a hook and loop closure at the neck with a lamb’s head at the top.
The individual pieces of the costumes, the jumpsuits and the hood, hands and feet portions, 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.
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 garments are very well made and durable with hems of double stitching and lined collars. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability.
The applicable subheading for Styles MR0391 and M0354 will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’.” The rate of duty will be 15.3% ad valorem. The textile category designation is 659.
Based upon international textile trade agreements products of India 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