The tariff classification of a Mickey Fantasia Costume from Korea or China.

NY G89163 May 2, 2001 CLA-2-61:RR:NC:WA:3:353 G89163 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Ms. Leigh Wang The Disney Store, Inc. 101 North Brand Blvd., Suite 1000 Glendale, CA 91203-2671 RE: The tariff classification of a Mickey Fantasia Costume from Korea or China. Dear Ms. Wang: In your letter dated April 9, 2001 you requested a classification ruling. The sample will be returned to you as requested. The submitted unisex costume sample consists of a long dress, shoes and hat composed of 100% polyester fabric. The knit fabric dress has long sleeves, a jewel neckline, belt and detachable collar. The hat is cone shaped with a moon and star applique and the shoes resemble padded slipper socks. 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 costume has a durable fabric, finished edges and styling. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The individual pieces of the costume, the dress, hat and shoes, 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. All parts of the costume are necessary to identify the character of the “Wizard’s Apprentice.” The applicable subheading for the Mickey Fantasia Costume will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girl’s…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. Based upon international textile trade agreements products of Hong and 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