The tariff classification of a Hippie Costume from China.

NY G89700 May 11, 2001 CLA-2-61:RR:NC:WA:3:353 G89700 CATEGORY: Classification TARIFF NO.: 6104.63.2028, 6110.30.3035, 6117.80.9540 Ms. Julie Wang Success System Services Ocean Dept. 222 E. Garvey Ave., Ste. #238 & #268 Monterey Park, CA 91755 RE: The tariff classification of a Hippie Costume from China. Dear Ms. Wang: In your letter of April 20, 2001, on behalf of JXT Enterprises Group, Inc., you requested a classification ruling. A sample was submitted for examination with your request. The submitted sample, style M4253 is a child’s Hippie Costume consisting of pants, sleeveless upper body garment and belt. The costume is composed of knit 100% polyester fabric. The pants have an elastic waistband and feathers at the ankles. The sleeveless upper body garment has no closure and feathers around the bottom and the self-fabric belt has no buckle. 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 is made from a durable fabric and has 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 applicable subheading for the pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTS), which provides for “women’s or girls’…knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other.” The duty rate will be 28.7% ad valorem. The textile category designation is 648. The applicable subheading for the sleeveless upper body garment will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters, pullovers…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 belt will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted…Other accessories; Other; Other, Of man-made fibers.” The rate of duty will be 14.9% 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