The tariff classification of costumes from China or Taiwan.

NY G87737 March 28, 2001 CLA-2-61:RR:NC:WA:3:353 G87737 CATEGORY: Classification TARIFF NO.: 6104.43.2020, 6104.43.2010, 6110.30.3055, 6104.63.2028, 6104.63.2011, 6505.90.6090 Mr. Ken August Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of costumes from China or Taiwan. Dear Mr. August: In your letter of February 26, 2001 you requested a classification ruling. The submitted samples are Items 1411 & 1411H Velvet Big Daddy’s Girl, 1439 & 1439H Plus Size Big Daddy’s Girl and 1108VEL & 1108VELH Velvet Big Daddy. In addition, you request a classification ruling on items 1189VEL & 1189VELH Plus Size Big Daddy, which you state are the same as items 1108VEL & 1108VELH except they are plus sizes. All item numbers ending in the letter “H” are packaged on a hanger with a photo insert; all other item numbers are packed in a polybag with a photo insert. The plus sizes are adult costumes, the balance are children’s costumes. Items 1411 & 1411H Velvet Big Daddy’s Girl and 1439 & 1439H Plus Size Big Daddy’s Girl consist of a dress, jacket, boot tops and headband constructed of knit 100% polyester fabric. The dress is sleeveless with a finished stand-up collar, overlock stitched partial back closure with a hook and loop fastener, finished turned armholes and bottom hem, and a self-fabric belt. The bolero style jacket is of flimsy construction and is completely raw edged except for fake fur cuffs. The boot tops (boot covers) have elastic for attaching to a shoe, and the headband is for holding back the hair. Items 1108VEL & 1108VELH Velvet Big Daddy and 1189VEL & 1189VELH Plus Size Big Daddy consists of a pullover, pants and hat of knit 100% polyester fabric. The pullover has long sleeves with a finished, padded collar, finished and turned edges, and decorative glued on buttons. The bell-bottom pants feature an elasticized waist secured by overlock stitching and overlock stitched cuffs. The bucket-style hat features a brim that is reinforced by metal wire. 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 1411, 1411H, 1439 & 1439H jacket is flimsy and lacking in durability. The 1411, 1411H, 1439 & 1439H dress features a finished collar, arm holes and hem. The 1108VEL, 1108VELH, 1189VEL & 1189VELH pullover features a padded collar and finished and turned edges; the pants feature a reinforced elasticized waist. For the 1411, 1411H, 1439 & 1439H dress and the 1108VEL, 1108VELH, 1189VEL & 1189VELH pullover and pants, the overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. Items 1411 & 1411H Velvet Big Daddy’s Girl and 1439 & 1439H Plus Size Big Daddy’s Girl are considered a set. The accessory items in the set, the flimsy jacket, boot tops and headband, are classified in accordance with that article from which the set derives its essential character. In this case, the dress imparts the essential character. The pullover and pants of Items 1108VEL & 1108VELH Velvet Big Daddy and 1189VEL & 1189VELH Plus Size Big Daddy are considered fancy dress. 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 Items 1411 & 1411H will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls' suits, ensembles, suittype jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The rate of duty will be 16.3% ad valorem. The textile category designation is 636. The applicable subheading for the Items 1439 & 1439H will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls' suits, ensembles, suittype jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s.” The rate of duty will be 16.3% ad valorem. The textile category designation is 636. The applicable subheading for the Items 1108VEL, 1108VELH, 1189VEL & 1189VELH pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Women's or girls'.” The rate of duty will be 32.7% ad valorem. The textile category designation is 639. The applicable subheading for the Items 1108VEL & 1108VELH pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls' suits, ensembles, suittype jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other.” The rate of duty will be 28.7% ad valorem. The textile category designation is 648. The applicable subheading for the Items1189VEL & 1189VELH pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls' suits, ensembles, suittype jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other.” The rate of duty will be 27.8% ad valorem. The textile category designation is 648. The applicable subheading for the Items 1108VEL, 1108VELH, 1189VEL & 1189VELH hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, …: 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 per kilogram + 9.1% ad valorem. The textile category designation is 659 Based upon international textile trade agreements products of China and Taiwan are subject to quota and the requirement of a visa. 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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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