The tariff classification of a Princess Costume from China.

NY H80172 May 9, 2001 CLA-2-61:RR:NC:WA:3:353 H80172 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Ms. Ida G. Hansen Pleasant Co. 8400 Fairway Pl. Middletown, WI 53562 RE: The tariff classification of a Princess Costume from China. Dear Ms. Hansen: In your letter dated April 19, 2001, you requested a classification ruling. A sample of the costume was submitted for examination and will be returned per your request. The submitted sample, style GGH3-00, is a child’s Princess Costume consisting of long dress, belt and crown. The dress is composed of a velveteen knit 100% polyester fabric with sateen sleeves and skirt inset. The garment has a hook back closure. The belt and crown have faux jewels at the front. The costume will be sold in sizes small, medium and large for children ages 7-14. 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 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 long dress, imparts the essential character. The applicable subheading for the Princess Costume, style GGH3-00 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…dresses…knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The rate of duty will be 15.5% ad valorem. The textile category designation is 636. 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