The tariff classification of a costume set from China.

NY G88384 March 28, 2001 CLA-2-61:RR:NC:WA:3:353 G88384 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Mary Van der Vieren Wal Mart Stores, Inc. Direct Imports-0410 702 Southwest 8th St. Bentonville, AR 72716-0410 RE: The tariff classification of a costume set from China. Dear Ms. Van der Vieren: In your letter dated March 12, 2001, you requested a classification ruling. A sample of the set was submitted for examination and will be returned per your request. The submitted sample Harry Potter set, style W17074 consists of a unisex robe-like garment, glasses, magical wand and tattoos. The costume set will be packaged on cardboard with bubble wrap. The robe-like garment, which you call a cape, is composed of knit man-made fiber fabric. The garment has long sleeves, 5” inch wide collar and a full front opening with 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 garment has a finished edge around the front and a finished hem at the bottom and piping around the neckline. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The accessory items in the set are classified in accordance with that article from which the set derives its essential character. The garment, which in this case is the robe-like garment, imparts the essential character. The applicable subheading for the Harry Potter Costume Set, style W17074 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 rate of duty will be 15.3% ad valorem. The textile category designation 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