The tariff classification of costumes from China.

NY G88368 March 27, 2001 CLA-2-61:RR:NC:WA:3:353 G88368 CATEGORY: Classification TARIFF NO.: 6114.30.3070, 6505.90.6090, 6114.30.1020 Mr. Ken August Fun World 80 Voice Rd. Carle Place, NY 11514 RE: The tariff classification of costumes from China. Dear Mr. August: In your letter dated March 9, 2001 you requested a classification ruling. Four samples were submitted with your request. The costumes will be packaged in a poly bag with a photo insert. Items L1442, L1495, L1497 and L1498 are composed of knit 100% polyester velour fabric. Item L1442, Velvet Vampire consists of a cape, hat and vest-like top. The cape is fully lined with a fabric tie at the neck. The top hat a 3” in brim and the vest like top resembles a halter top with a strip of elastic at the back. Item L1495, Velvet Cape w/Capelet is a fully lined cape with a large collar approximately 10” wide trimmed with rope and a rope closure tie. Item L1497, Velvet cape is a fully lined cape with a 3 ½” stand-up collar and a fabric tie closure. Item L1498, Velvet Hooded Cape is a fully lined cape with an attached hood and a fabric tie closure. 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 capes are very well made of a durable fabric, fully lined and finished edges. The hat and top are also of durable fabric and have finished edges. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. Regarding Item L1442 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 capes, Items L1442, L1495, L1497 and L1498 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: Women’s or girls’.” The duty rate will be 15.3% ad valorem. The textile category designation is 659. The applicable subheading for the hat, Item L1442 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, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not 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 designation is 659. The applicable subheading for the vest-like top, Item L1442 will be 6114.30.1020, Harmonized Tariff schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’. The rate of duty will be 28.9% ad valorem. The textile category designation is 639. 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