The tariff classification of a Bride Costume Set, Asian Girl, Little Bo Peep and Little Red Riding Hood Costumes from China.

NY G89601 April 27, 2001 CLA-2-62:RR:NC:WA:3:353 G89601 CATEGORY: Classification TARIFF NO.: 6204.43.4040, 6204.63.3540, 6206.40.3050, 6505.90.8090, 6204.42.3060, 6204.62.4030, 6505.902060, 6211.43.0091, 4202.22.8050, 6307.90.9989 Ms. Anne Ornstein Lillian Vernon Corp. One Theall Rd. Rye, New York 10580-1450 RE: The tariff classification of a Bride Costume Set, Asian Girl, Little Bo Peep and Little Red Riding Hood Costumes from China. Dear Ms. Ornstein: In your letter of March 27, 2001 you requested a classification ruling. Four samples of unisex children’s costumes were submitted with your request. Style BR6919 Bride Costume consists of a dress with one detachable sleeve and a veil. The dress is composed of woven 100% polyester fabric. The long dress has one attached sleeve, fabric floral trim on the neckline and a back zippered closure. The detachable sleeve has fabric floral trim at the wrist and the veil has fabric floral trim a beads. Style BR6901 Asian Girl consists of pants, top and hat. All three items are composed of woven 100% polyester fabric. The pants have an elastic waistband and the blouse has a manderin collar, long sleeves and frog closure. The hat covers the crown of the head and has textile braid on each side. Style BR6909 Little Bo Peep consists of a dress with an attached apron, bloomers, hat and staff. The dress, bloomers and hat are composed of woven 100% cotton fabric. The dress has a Peter Pan ruffle style collar with a tie at the front and short sleeves and the bloomers have an elastic waistband and ruffles at the bottom. The hat is a bonnet style with an over sized brim and a fabric tie at the back. The staff is composed of woven 65% polyester/35% cotton fabric with polyfill. Style BR6910 Little Red Riding Hood consists of a dress, cape and basket. The dress is composed of a woven 100% polyester skirt and the top and vest of the dress is woven 100% cotton fabric. The essential character of the dress is imparted by the top portion. The cape is composed of woven 100% polyester fabric and the basket/handbag is composed of woven 65% polyester/35% cotton fabric. The dress has short sleeves and an attached vest with a laced front and a ruffle at the bottom. The mid-thigh cape has an attached hood with a fabric tie at the front. The basket/handbag has a handle and an opening at the top. 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 costumes are of a durable fabric and have finished edges and styling. The amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability. 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 individual pieces of the costume for Bride, Style BR6919, sleeve and veil, 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. The applicable subheading for the Bride Costume, Style BR6919 will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…dresses, skirts…trousers…Dresses: Of synthetic fibers: Other: Other, Girls’.” The duty rate will be 16.3% ad valorem. The textile category designation is 636. The applicable subheading for the pants, Asian Girl, Style BR6901 will be 6204.63.3540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…trousers…Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other, Trousers and breeches: Girls’: Other.” The rate of duty will be 29.1% ad valorem. The textile category designation is 648. The applicable subheading for the blouse, Asian Girl, Style BR6901 will be 6206.40.3050 Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ blouses…Of man-made fibers: Other: Other, Other: Girls’: Other.” The rate of duty will be 27.4% ad valorem. The textile category designation is 641. The applicable subheading for the hat, Asian Girl, StyleBR6901 is 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear…Other:…Of man-made fibers: Other: Not in part of braid, Other: Other: Other.” The rate of duty will be 19.7 cents/kg + 7.6% ad valorem. The textile category designation is 659. The applicable subheading for the dresses, Little Bo Peep, Style BR6909 and Little Red Riding Hood, StyleBR6910 will be 6204.42.3060, Harmonized tariff schedule of the United States (HTS), which provides for “Women’s or girls’…dresses…Dresses: Of cotton: Other: Other, Other: Other: Girls’.” The rate of duty will be 9.7% ad valorem. The textile category designation is 336. The applicable subheading for the bloomers, Little Bo Peep, Style BR6909 will be 6204.62.4030, Harmonized tariff schedule of the United States (HTS), which provides for “Women’s or girls’…trousers…Trousers…Of cotton: Other: Other: Other, Trousers and breeches: Girls’: Other.” The rate of duty will be 16.9% ad valorem. The textile designation is 348. The applicable subheading for the hat, Little Bo Peep, Style BR6909 will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear…Other: Of cotton, flax or both: Not knitted, Certified hand-loomed and folklore products; and headwear of cotton, Other.” The duty rate will be 7.6% ad valorem. The textile category designation is 359. The applicable subheading for the cape, Little Red Riding Hood, Style BR6910 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers, Other.” The rate of duty will be 16.3% ad valorem. The textile category designation will be 659. The applicable subheading for the basket/handbag, Little Red Riding Hood, Style BR6910 will be 4202.22.8050, Harmonized tariff schedule of the United States (HTS), which provides for “ Handbags, whether or not with shoulder strap, including those without handle:… With outer surface of textile materials: Other: Other: Other, Of man-made fibers.” The duty rate will be 18.3% ad valorem. The textile category is 670. The applicable subheading for the staff, Little Bo Peep, Style BR6909 will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up articles…Other: Other: Other, Other: Other.” The duty rate will be 7% ad valorem. There are currently no quota or visa restrictions. 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